Tax compliance under tax regime changes
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- Friedrich Heinemann & Martin Kocher, 2013. "Tax compliance under tax regime changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 225-246, April.
- Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," Discussion Papers in Economics 11443, University of Munich, Department of Economics.
- Heinemann, Friedrich & Kocher, Martin G., 2013. "Tax compliance under tax regime changes," Munich Reprints in Economics 18179, University of Munich, Department of Economics.
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- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2017. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2017-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
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Public Choice, Springer, vol. 155(3), pages 293-316, June.
- Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
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More about this item
Keywords
tax reforms; tax compliance; experiment;All these keywords.
JEL classification:
- C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-05-02 (Accounting and Auditing)
- NEP-PBE-2010-05-02 (Public Economics)
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