Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
Download full text from publisher
Other versions of this item:
- James Alm & Erich Kirchler & Stephan Muehlbacher, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, pages 133-152.
References listed on IDEAS
- Gneezy, Uri & Rustichini, Aldo, 2000. "A Fine is a Price," The Journal of Legal Studies, University of Chicago Press, pages 1-17.
- Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters,in: Essays in the Economics of Crime and Punishment, pages 1-54 National Bureau of Economic Research, Inc.
- Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, pages 339-346.
- Jesus Crespo Cuaresma & Tomas Slacik, 2010.
"An almost-too-late warning mechanism for currency crises,"
The Economics of Transition,
The European Bank for Reconstruction and Development, pages 123-141.
- Crespo Cuaresma, Jesús & Slacik, Tomás, 2007. "An "almost-too-late" warning mechanism for currency crises," BOFIT Discussion Papers 4/2007, Bank of Finland, Institute for Economies in Transition.
- Gerald J. Pruckner & Rupert Sausgruber, 2008. "Honesty on the Streets - A Natural Field Experiment on Newspaper Purchasing," Working Papers 2009-24, Faculty of Economics and Statistics, University of Innsbruck.
- Francesco Guala & Luigi Mittone, 2005. "Experiments in economics: External validity and the robustness of phenomena," Journal of Economic Methodology, Taylor & Francis Journals, pages 495-515.
- W. Brian Arthur & John H. Holland & Blake LeBaron & Richard Palmer & Paul Taylor, 1996. "Asset Pricing Under Endogenous Expectation in an Artificial Stock Market," Working Papers 96-12-093, Santa Fe Institute.
- Erich Kirchler & Boris Maciejovsky & Herbert Schwarzenberger, 2003. "Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance," Papers on Strategic Interaction 2003-14, Max Planck Institute of Economics, Strategic Interaction Group.
- Erich Kirchler & Boris Maciejovsky & Martin Weber, 2010.
"Framing Effects, Selective Information and Market Behavior: An Experimental Analysis,"
Chapters,in: Handbook of Behavioral Finance, chapter 1
Edward Elgar Publishing.
- Erich Kirchler & Boris Maciejovsky & Martin Weber, 2004. "Framing Effects, Selective Information and Market Behavior An Experimental Analysis ," Papers on Strategic Interaction 2004-16, Max Planck Institute of Economics, Strategic Interaction Group.
- J. Dominitz & C. F. Manski, "undated".
"Perceptions of Economic Insecurity: Evidence from the Survey of Economic Expectations,"
Institute for Research on Poverty Discussion Papers
1105-96, University of Wisconsin Institute for Research on Poverty.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Jeff Dominitz & Charles F. Manski, 1996. "Perceptions of Economic Insecurity: Evidence from the Survey of Economic Expectations," NBER Working Papers 5690, National Bureau of Economic Research, Inc.
- Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
- Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
- James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, pages 635-651.
- Alm, James & Torgler, Benno, 2006.
"Culture differences and tax morale in the United States and in Europe,"
Journal of Economic Psychology,
Elsevier, pages 224-246.
- James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- Gerald J. Pruckner & Rupert Sausgruber, 2008.
"Honesty on the Streets - A Natural Field Experiment on Newspaper Purchasing,"
2009-24, Faculty of Economics and Statistics, University of Innsbruck.
- Gerald J. Pruckner & Rupert Sausgruber, 2009. "Honesty on the Streets: A Natural Field Experiment on Newspaper Purchasing," NRN working papers 2009-24, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, pages 818-860.
- Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, December.
- Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, pages 405-418.
- Kahneman, Daniel & Tversky, Amos, 1979.
"Prospect Theory: An Analysis of Decision under Risk,"
Econometric Society, pages 263-291.
- Amos Tversky & Daniel Kahneman, 1979. "Prospect Theory: An Analysis of Decision under Risk," Levine's Working Paper Archive 7656, David K. Levine.
- Allingham, Michael G. & Sandmo, Agnar, 1972.
"Income tax evasion: a theoretical analysis,"
Journal of Public Economics,
Elsevier, pages 323-338.
- John B. Shoven & John Whalley, 1972. "A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S," Cowles Foundation Discussion Papers 328, Cowles Foundation for Research in Economics, Yale University.
- Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
- James Alm, 2012.
"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, pages 54-77.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- PerOla Öberg & Torsten Svensson, 2010. "Does Power Drive Out Trust? Relations between Labour Market Actors in Sweden," Political Studies, Political Studies Association, vol. 58, pages 143-166, February.
- Frey, Bruno S, 1997. "A Constitution for Knaves Crowds Out Civic Virtues," Economic Journal, Royal Economic Society, vol. 107(443), pages 1043-1053, July.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy,
Elsevier, pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- repec:eee:ecanpo:v:55:y:2017:i:c:p:25-34 is not listed on IDEAS
- Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, pages 24-37.
- repec:eee:joepsy:v:62:y:2017:i:c:p:1-16 is not listed on IDEAS
More about this item
Keywordstax evasion; behavioral economics; social norms; slippery slope;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-08-23 (All new papers)
- NEP-EVO-2012-08-23 (Evolutionary Economics)
- NEP-IUE-2012-08-23 (Informal & Underground Economics)
- NEP-PBE-2012-08-23 (Public Economics)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tul:wpaper:1212. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rodrigo Aranda Balcazar). General contact details of provider: http://edirc.repec.org/data/detulus.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.