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Citations for "Tax Compliance"

by Andreoni, J. & Erard, B. & Feinstein, J.

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  1. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research, Springer, vol. 80(3), pages 555-581, February.
  2. Bruno S. Frey, 2009. "Punishment ? and beyond," CREMA Working Paper Series 2009-14, Center for Research in Economics, Management and the Arts (CREMA).
  3. Michael W. Toffel, 2008. "Coerced Confessions: Self-Policing in the Shadow of the Regulator," Journal of Law, Economics and Organization, Oxford University Press, vol. 24(1), pages 45-71, May.
  4. Niepelt, Dirk, 2005. "Timing tax evasion," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1611-1637, September.
  5. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc.
  7. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers 287, Institute for Empirical Research in Economics - University of Zurich.
  8. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
  9. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CREMA Working Paper Series 2007-03, Center for Research in Economics, Management and the Arts (CREMA).
  10. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  11. Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based and human tax auditing schemes," Working Papers SDES-2015-9, Kochi University of Technology, School of Economics and Management, revised Jan 2015.
  12. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," School of Economics and Finance Discussion Papers and Working Papers Series 210, School of Economics and Finance, Queensland University of Technology.
  13. Torgler, Benno, 2006. "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September.
  14. Laura Sour, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, , vol. 0(1), pages 43-61, January-J.
  15. WaiHong Ho & Yong Wang, 2013. "Asymmetric Information, Auditing Commitment, and Economic Growth," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 611-633, May.
  16. Friedrich Schneider, 2000. "Illegal activities, but still values added ones (?): size, causes, and measurement of the shadow economies all over the world," Economics working papers 2000-10, Department of Economics, Johannes Kepler University Linz, Austria.
  17. Ralph-C Bayer & Matthias Sutter, 2004. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics Working Papers 2004-07, University of Adelaide, School of Economics.
  18. Bouwe Dijkstra, . "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
  19. Ananish Chaudhuri, 2011. "Sustaining cooperation in laboratory public goods experiments: a selective survey of the literature," Experimental Economics, Springer, vol. 14(1), pages 47-83, March.
  20. Catalina Granda-Carvajal, 2011. "Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach," Working papers 2011-14, University of Connecticut, Department of Economics.
  21. Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
  22. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  23. Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," IEHAS Discussion Papers 0701, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
  24. Friedrich Schneider & Dominik Enste, 1999. "Shadow Economies Around the World - Size, Causes, and Consequences," CESifo Working Paper Series 196, CESifo Group Munich.
  25. Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
  26. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008.
  27. Lipatov, Vilen, 2005. "Corporate Tax Evasion: the Case for Specialists," MPRA Paper 14181, University Library of Munich, Germany, revised Mar 2009.
  28. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  29. Werner Güth & Sabine Strauß & Matthias Sutter, 2005. "Tax Evasion And State Productivity-An Experimental Study," Metroeconomica, Wiley Blackwell, vol. 56(1), pages 85-100, 02.
  30. Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
  31. Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016, HAL.
  32. Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
  33. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
  34. Jacques, Jean-François & Fugazza, Marco, 2004. "Labor market institutions, taxation and the underground economy," Economics Papers from University Paris Dauphine 123456789/1888, Paris Dauphine University.
  35. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
  36. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
  37. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
  38. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo Group Munich.
  39. Ángel Solano García, 2014. "Fairness in Tax compliance: A Political Competition Model," ThE Papers 14/02, Department of Economic Theory and Economic History of the University of Granada..
  40. Onji, Kazuki, 2014. "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 1-23.
  41. A. Mitchell Polinsky, 2004. "Optimal Fines and Auditing When Wealth is Costly to Observe," NBER Working Papers 10760, National Bureau of Economic Research, Inc.
  42. Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August.
  43. Werner Güth & Vittoria Levati & Rupert Saugruber, 2005. "Tax morale and (de-)centralization: An experimental study," Public Economics 0511014, EconWPA.
  44. Friedrich Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series 1806, CESifo Group Munich.
  45. Maria Goddard & Russell Mannion & Peter Smith, 2000. "Enhancing performance in health care: a theoretical perspective on agency and the role of information," Health Economics, John Wiley & Sons, Ltd., vol. 9(2), pages 95-107.
  46. Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer, vol. 19(1), pages 25-53, February.
  47. Wayne B. Gray & Jay P. Shimshack, 2011. "The Effectiveness of Environmental Monitoring and Enforcement: A Review of the Empirical Evidence," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 5(1), pages 3-24, Winter.
  48. Lassen, David Dreyer, 2007. "Ethnic divisions, trust, and the size of the informal sector," Journal of Economic Behavior & Organization, Elsevier, vol. 63(3), pages 423-438, July.
  49. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CREMA Working Paper Series 2007-01, Center for Research in Economics, Management and the Arts (CREMA).
  50. Nordblom, Katarina & Zamac, Jovan, 2011. "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion," Working Paper Series 2011:13, Uppsala University, Department of Economics.
  51. Erard, Brian, 1997. "Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance," Journal of Econometrics, Elsevier, vol. 81(2), pages 319-356, December.
  52. Lars Feld & Claus Larsen, 2012. "Self-perceptions, government policies and tax compliance in Germany," International Tax and Public Finance, Springer, vol. 19(1), pages 78-103, February.
  53. Vihanto, Martti, 2000. "Tax Evasion in a Transition from Socialism to Capitalism: The Psychology of the Social Contract," BOFIT Discussion Papers 6/2000, Bank of Finland, Institute for Economies in Transition.
  54. Laszlo Goerke & Marco Runkel, 2007. "Tax Evasion and Competition," CESifo Working Paper Series 2104, CESifo Group Munich.
  55. Paolo Pellizzari & Dino Rizzi, 2012. "Citizenship and Power in an Agent-based Model of Tax Compliance with Public Expenditure," Working Papers 2012_24, Department of Economics, University of Venice "Ca' Foscari", revised 2012.
  56. Frey, Bruno S. & Meier, Stephan, 2004. "Pro-social behavior in a natural setting," Journal of Economic Behavior & Organization, Elsevier, vol. 54(1), pages 65-88, May.
  57. Tim Friehe, 2009. "Escalating penalties for repeat offenders: a note on the role of information," Journal of Economics, Springer, vol. 97(2), pages 165-183, June.
  58. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer, vol. 19(1), pages 54-77, February.
  59. Östling Robert, 2009. "Economic Influences on Moral Values," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 9(1), pages 1-26, January.
  60. Lubian, Diego & Zarri, Luca, 2011. "Happiness and Tax Morale: an Empirical Analysis," AICCON Working Papers 85-2011, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
  61. Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
  62. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.
  63. Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo Group Munich.
  64. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute for the Study of Labor (IZA).
  65. Gil S. Epstein & Ira N. Gang, 2009. "Why Pay Taxes When No One Else Does?," Departmental Working Papers 200902, Rutgers University, Department of Economics.
  66. Torgler, Benno, 2004. "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, vol. 15(2), pages 237-266, April.
  67. Piolatto, A., 2010. "Itemised Deductions : A Device to Reduce Tax Evasion," Discussion Paper 2010-60, Tilburg University, Center for Economic Research.
  68. Chang, Jae Bong & Lusk, Jayson L., 2008. "Concerns for Fairness and Preferences for Organic Food," 2008 Annual Meeting, July 27-29, 2008, Orlando, Florida 6414, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  69. Hazans, Mihails, 2011. "What explains prevalence of informal employment in European countries : the role of labor institutions, governance, immigrants, and growth," Policy Research Working Paper Series 5917, The World Bank.
  70. Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire, 2014. "Tax evasion and emotions: An empirical test of re-integrative shaming theory," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 49-61.
  71. Dean Yang, 2004. "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," Working Papers 520, Research Seminar in International Economics, University of Michigan.
  72. Bruno S. Frey, . "Liliput oder Leviathan? Der Staat in der Globalisierten Wirtschaft," IEW - Working Papers 085, Institute for Empirical Research in Economics - University of Zurich.
  73. Goerke, Laszlo, 2013. "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
  74. Barth, Erling & Ognedal, Tone, 2005. "Unreported Labour," IZA Discussion Papers 1893, Institute for the Study of Labor (IZA).
  75. Michael Pickhardt & Goetz Seibold, . "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Working Papers 201179, Institute of Spatial and Housing Economics, Munster Universitary.
  76. Cristina Bodea & Adrienne LeBas, 2013. "The Origins of Social Contracts: Attitudes toward Taxation in Urban Nigeria," Economics Series Working Papers WPS/2013-02, University of Oxford, Department of Economics.
  77. Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler, 2012. "Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker," QuBE Working Papers 001, QUT Business School.
  78. Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series 1781, CESifo Group Munich.
  79. Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider, 2004. "Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  80. Cornelissen, Thomas & Himmler, Oliver & Koenig, Tobias, 2013. "Fairness spillovers—The case of taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 164-180.
  81. Hilary Sigman, 2010. "Monitoring and Enforcement of Climate Policy," NBER Working Papers 16121, National Bureau of Economic Research, Inc.
  82. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  83. Arthur Snow, 2010. "Ambiguity and the value of information," Journal of Risk and Uncertainty, Springer, vol. 40(2), pages 133-145, April.
  84. Urs Fischbacher & Simon Gächter, 2005. "Heterogeneous social preferences and the dynamics of free riding in public goods," IEW - Working Papers 261, Institute for Empirical Research in Economics - University of Zurich.
  85. Halla, Martin, 2010. "The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence," IZA Discussion Papers 4843, Institute for the Study of Labor (IZA).
  86. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
  87. Győrffy, Dóra, 2012. "Intézményi bizalom és a döntések időhorizontja
    [Institutional confidence and the time line of decision-making]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 412-425.
  88. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 104-119.
  89. Gächter, Simon & Renner, Elke, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," IZA Discussion Papers 8580, Institute for the Study of Labor (IZA).
  90. Armin Falk, 2003. "Homo Oeconomicus versus Homo Reciprocans: Ansätze für ein neues Wirtschaftspolitisches Leitbild?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 141-172, 02.
  91. Nadine Riedel & Hannah Schildberg-Hoerisch, 2011. "Asymmetric Obligations," Working Papers 1110, Oxford University Centre for Business Taxation.
  92. Bizer, Kilian, 2000. "Framing Effects in Taxation, An Empirical Study Using the German Income Tax Schedule: Stefan Traub, Physica-Verlag, Heidelberg, 1999, pp. ix, 207, DM 78.00," European Journal of Political Economy, Elsevier, vol. 16(4), pages 843-845, November.
  93. Heinemann, Friedrich & Kocher, Martin G., 2013. "Tax compliance under tax regime changes," Munich Reprints in Economics 18179, University of Munich, Department of Economics.
  94. Roine, Jesper, 2003. "The political economics of not paying taxes," SSE/EFI Working Paper Series in Economics and Finance 530, Stockholm School of Economics.
  95. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008. "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series 2008-24, Center for Research in Economics, Management and the Arts (CREMA).
  96. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Villeval, 2010. "Cheating, emotions, and rationality: an experiment on tax evasion," Experimental Economics, Springer, vol. 13(2), pages 226-247, June.
  97. Inés Macho-Stadler & David Pérez-Castrillo, 2001. "Settlement in Tax Evasion Prosecution," UFAE and IAE Working Papers 495.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  98. Edimon Ginting, 1999. "Tax Evasion in a Corrupt Economy," Centre of Policy Studies/IMPACT Centre Working Papers g-133, Victoria University, Centre of Policy Studies/IMPACT Centre.
  99. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
  100. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
  101. Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies around the World: What Do We Know?," CESifo Working Paper Series 1167, CESifo Group Munich.
  102. Lanse Minkler, 2002. "Shirking and Motivation in Firms: Survey Evidence on Worker Attitudes," Working papers 2002-37, University of Connecticut, Department of Economics.
  103. Roberto Galbiati & Giulio Zanella, 2008. "The Social Multiplier of Tax Evasion: Evidence from Italian Audit Data," Department of Economics University of Siena 539, Department of Economics, University of Siena.
  104. Raymond Fisman & Shang-Jin Wei, 2004. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, vol. 112(2), pages 471-500, April.
  105. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
  106. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  107. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
  108. Ernst Fehr & Klaus Schmidt, 2000. "Theories of Fairness and Reciprocity – Evidence and Economic Applications," CESifo Working Paper Series 403, CESifo Group Munich.
  109. Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, EconWPA.
  110. Ralph C Bayer, 2004. "Moral constraints and the evasion of income tax," Public Economics 0412008, EconWPA.
  111. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer, vol. 12(3), pages 239-263, May.
  112. Coricelli, Giorgio & Joffily, Mateus & Montmarquette, Claude & Villeval, Marie Claire, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," IZA Discussion Papers 3103, Institute for the Study of Labor (IZA).
  113. Telle, Kjetil, 2013. "Monitoring and enforcement of environmental regulations," Journal of Public Economics, Elsevier, vol. 99(C), pages 24-34.
  114. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17308, University Library of Munich, Germany.
  115. Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
  116. Kristina Murphy, 2007. "Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0731, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  117. Rainald Borck, 2009. "Voting on redistribution with tax evasion," Social Choice and Welfare, Springer, vol. 32(3), pages 439-454, March.
  118. Torgler, Benno & Valev, Neven T, 2006. "Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time," Berkeley Olin Program in Law & Economics, Working Paper Series qt3983136n, Berkeley Olin Program in Law & Economics.
  119. John K. Stranlund & James J. Murphy & John M. Spraggon, 2010. "An Experimental Analysis of Compliance in Dynamic Emissions Markets," Working Papers 2010-3, University of Massachusetts Amherst, Department of Resource Economics.
  120. Diego Escobari, 2012. "Imperfect Detection of Tax Evasion in a Corrupt Tax Administration," Public Organization Review, Springer, vol. 12(4), pages 317-330, December.
  121. Cerqueti, Roy & Coppier, Raffaella, 2011. "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, vol. 28(1-2), pages 489-500, January.
  122. Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
  123. Lars P. Feld & Bruno S. Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series 322, CESifo Group Munich.
  124. Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
  125. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
  126. Kai A. Konrad & Tim Lohse & Salmai Qari, 2011. "Customs Compliance and the Power of Imagination," Working Papers customs_compliance_and_th, Max Planck Institute for Tax Law and Public Finance.
  127. Dessi, Roberta & Monin, Benoît, 2012. "Noblesse Oblige? Moral Identity and Prosocial Behavior in the Face of Selfishness," TSE Working Papers 12-347, Toulouse School of Economics (TSE).
  128. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  129. Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 216-227, April.
  130. repec:qut:qubewp:001 is not listed on IDEAS
  131. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  132. Afonso, Oscar, 2012. "The impact of public goods and services and public R&D on the non-observed economy size, wages inequality and growth," Economic Modelling, Elsevier, vol. 29(5), pages 1996-2004.
  133. Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, . "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers 1325, Athens University of Economics and Business.
  134. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  135. Guglielmo Barone & Sauro Mocetti, 2009. "Tax morale and public spending inefficiency," Temi di discussione (Economic working papers) 732, Bank of Italy, Economic Research and International Relations Area.
  136. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  137. Francesco Busato & Francesco Giuli, 2014. "Tax evasion and Prospect Theory in a OLG economy," Departmental Working Papers of Economics - University 'Roma Tre' 0196, Department of Economics - University Roma Tre.
  138. Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello, 2014. "Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 103-118.
  139. Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
  140. Patricio Barra & Danae Chandia, 2005. "Impuesto Personal a la Renta Comparado. Situación Actual y Perspectivas Futuras," Public Economics 0511006, EconWPA.
  141. Holler, Marianne & Hoelzl, Erik & Kirchler, Erich & Leder, Susanne & Mannetti, Lucia, 2008. "Framing of information on the use of public finances, regulatory fit of recipients and tax compliance," Journal of Economic Psychology, Elsevier, vol. 29(4), pages 597-611, August.
  142. Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai & James Alm, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Working Papers 1212, Tulane University, Department of Economics.
  143. 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.
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