Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
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- 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, vol. 42(2), pages 133-152, September.
References listed on IDEAS
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- repec:eee:joepsy:v:62:y:2017:i:c:p:1-16 is not listed on IDEAS
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
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- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
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- 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, vol. 52(C), pages 24-37.
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)
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