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Deterrence and Morale in Taxation: An Empirical Analysis

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Cited by:

  1. James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006. "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 33(12), pages 832-857, December.
  2. Benno Torgler & Friedrich Schneider & Christoph Schaltegger, 2010. "Local autonomy, tax morale, and the shadow economy," Public Choice, Springer, vol. 144(1), pages 293-321, July.
  3. Claudia Keser & David Masclet & Claude Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Public Finance Review, , vol. 48(6), pages 714-750, November.
  4. Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," Berkeley Olin Program in Law & Economics, Working Paper Series qt6331x6vz, Berkeley Olin Program in Law & Economics.
  5. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
  6. Alexandru Theodoru DRONCA, 2016. "The influence of fiscal freedom, government effectiveness and human development index on tax evasion in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(4(609), W), pages 5-18, Winter.
  7. Benno Torgler & Friedrich Schneider, 2005. "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series 2005-06, Center for Research in Economics, Management and the Arts (CREMA).
  8. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," University of St. Gallen Department of Economics working paper series 2006 2006-04, Department of Economics, University of St. Gallen.
  9. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470, June.
  10. Carlos Bethencourt & Lars Kunze, 2019. "Tax evasion, social norms, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
  11. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
  12. Friedrich Heinemann, 2011. "Economic crisis and morale," European Journal of Law and Economics, Springer, vol. 32(1), pages 35-49, August.
  13. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
  14. Hug, Simon & Spörri, Franziska, 2011. "Referendums, trust, and tax evasion," European Journal of Political Economy, Elsevier, vol. 27(1), pages 120-131, March.
  15. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.
  16. Boockmann, Bernhard & Rincke, Johannes, 2005. "Wirksamkeit der Bekämpfung der Schwarzarbeit durch die "Finanzkontrolle Schwarzarbeit": Empirische Untersuchung der Entwicklung der Schwarzarbeit und des hierauf bezogenen Bewusstseins- und ," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111459.
  17. 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).
  18. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA).
  19. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers 284, Institute for Empirical Research in Economics - University of Zurich.
  20. Weibull, Jörgen & Villa, Edgar, 2005. "Crime, punishment and social norms," SSE/EFI Working Paper Series in Economics and Finance 610, Stockholm School of Economics.
  21. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  22. Coria, Jessica & Villegas-Palacio, Clara & Cárdenas, J.C., 2012. "Why Do Environmental Taxes Work Better in Developed Countries?," Working Papers in Economics 521, University of Gothenburg, Department of Economics.
  23. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  24. Masclet, David & Montmarquette, Claude & Viennot-Briot, Nathalie, 2019. "Can whistleblower programs reduce tax evasion? Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 83(C).
  25. Jorge Martinz-Vazquez & Benno Torgler, 2005. "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series 2005-33, Center for Research in Economics, Management and the Arts (CREMA).
  26. Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?," IZA Discussion Papers 6275, Institute of Labor Economics (IZA).
  27. Lars Gläser & Martin Halla, 2008. "Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
  28. Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal, 2022. "Active Ghosts: Nil-filing in Rwanda," World Development, Elsevier, vol. 152(C).
  29. Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2019. "Commitment to pay taxes: Results from field and laboratory experiments," European Economic Review, Elsevier, vol. 115(C), pages 78-98.
  30. Torgler, Benno & Schneider, Friedrich, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Berkeley Olin Program in Law & Economics, Working Paper Series qt26s710z8, Berkeley Olin Program in Law & Economics.
  31. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
  32. Lars Feld & Claus Larsen, 2012. "Self-perceptions, government policies and tax compliance in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 78-103, February.
  33. Combey, Adama, 2020. "Evaluation De L’Ecart De Tva Au Togo [Evaluation Of The Vat Gap In Togo]," MPRA Paper 101478, University Library of Munich, Germany.
  34. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
  35. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
  36. Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA).
  37. repec:ebl:ecbull:v:26:y:2006:i:4:p:1-20 is not listed on IDEAS
  38. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Working Papers 2008.39, Fondazione Eni Enrico Mattei.
  39. Ciprian ROTARU & Raluca GEORGESCU & Dumitru-Alexandru BODISLAV, 2017. "The evolution of corruption and its current state – A case study on Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(1(610), S), pages 99-108, Spring.
  40. Torgler, Benno & Schneider, Friedrich, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Berkeley Olin Program in Law & Economics, Working Paper Series qt26s710z8, Berkeley Olin Program in Law & Economics.
  41. Benno Torgler, 2004. "A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland," CREMA Working Paper Series 2004-06, Center for Research in Economics, Management and the Arts (CREMA).
  42. Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
  43. Bruno Frey & Alois Stutzer, 2005. "Happiness Research: State and Prospects," Review of Social Economy, Taylor & Francis Journals, vol. 63(2), pages 207-228.
  44. Ayyagari, Meghana & Demirguc-Kunt, Asli & Maksimovic, Vojislav, 2010. "Are innovating firms victims or perpetrators ? tax evasion, bribe payments, and the role of external finance in developing countries," Policy Research Working Paper Series 5389, The World Bank.
  45. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series 2006-10, Center for Research in Economics, Management and the Arts (CREMA).
  46. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  47. David Rodriguez-Justicia & Bernd Theilen, 2022. "Immigration and tax morale: the role of perceptions and prejudices," Empirical Economics, Springer, vol. 62(4), pages 1801-1832, April.
  48. Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018. "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series 1814, Economics, The University of Manchester.
  49. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
  50. Keigo Kameda & Miho Sato, 2017. "Distributional preference in Japan," The Japanese Economic Review, Japanese Economic Association, vol. 68(3), pages 394-408, September.
  51. repec:hal:spmain:info:hdl:2441/2jbidihgpo8bia7dbd5ipjlsi9 is not listed on IDEAS
  52. Thomas Straubhaar, 2021. "Nicht das Ende, sondern der Anfang einer neuen Globalisierung," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(11), pages 841-844, November.
  53. Jonathan Farrar & Steven E. Kaplan & Linda Thorne, 2019. "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions," Journal of Business Ethics, Springer, vol. 154(1), pages 167-180, January.
  54. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, Institute of Labor Economics (IZA).
  55. Alexandru Theodoru DRONCA, 2016. "The influence of fiscal freedom, government effectiveness and human development index on tax evasion in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(4(609), W), pages 5-18, Winter.
  56. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Cooperation," CREMA Working Paper Series 2004-20, Center for Research in Economics, Management and the Arts (CREMA).
  57. Mehmet Nar, 2015. "The Effects of Behavioral Economics on Tax Amnesty," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 580-589.
  58. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April.
  59. Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
  60. Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
  61. Nan Zhang & Giulia Andrighetto & Stefania Ottone & Ferruccio Ponzano & Sven Steinmo, 2016. ""Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis," PLOS ONE, Public Library of Science, vol. 11(2), pages 1-14, February.
  62. Torgler, Benno, 2004. "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, vol. 15(2), pages 237-266, April.
  63. repec:tur:wpaper:1 is not listed on IDEAS
  64. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 32(2), pages 231-250, June.
  65. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  66. Braithwaite, Valerie & Ahmed, Eliza, 2005. "A threat to tax morale: The case of Australian higher education policy," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 523-540, August.
  67. Banele Dlamini, 2017. "Determinants of Tax Non-Compliance among Small and Medium Enterprises in Zimbabwe," Journal of Economics and Behavioral Studies, AMH International, vol. 9(4), pages 242-250.
  68. Djanali, Iwan & Sheehan-Connor, Damien, 2012. "Tax affinity hypothesis: Do we really hate paying taxes?," Journal of Economic Psychology, Elsevier, vol. 33(4), pages 758-775.
  69. Schöbel Enrico, 2011. "Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 231(4), pages 558-571, August.
  70. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  71. Christoph A. Schaltegger, 2011. "Size, Development and Perception of the Shadow Economy in Switzerland," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 4, Edward Elgar Publishing.
  72. Gebhard Kirchgässner, 2007. "Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 38-64, January.
  73. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  74. Christian Traxler, 2009. "Voting over taxes: the case of tax evasion," Public Choice, Springer, vol. 140(1), pages 43-58, July.
  75. Bruno Frey & Matthias Benz & Alois Stutzer, 2004. "Introducing Procedural Utility: Not Only What, but Also How Matters," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 160(3), pages 377-401, September.
  76. Maria Felice Arezzo, 2014. "Il lavoro irregolare nelle regioni italiane: un?analisi econometrica dal 1995 al 2008," RIVISTA DI ECONOMIA E STATISTICA DEL TERRITORIO, FrancoAngeli Editore, vol. 2014(1), pages 60-77.
  77. Lars P. Feld & Benno Torgler & Bin Dong, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," CREMA Working Paper Series 2008-09, Center for Research in Economics, Management and the Arts (CREMA).
  78. Lars P. Feld & Andreas J. Schmidt & Friedrich Schneider, 2011. "Deterrence Policy and the Size of the Shadow Economy in Germany: An Institutional and Empirical Analysis," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 12, Edward Elgar Publishing.
  79. Benno Torgler, 2004. "Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries," CREMA Working Paper Series 2004-05, Center for Research in Economics, Management and the Arts (CREMA).
  80. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA).
  81. Benno Torgler & Friedrich Schneider, 2004. "Does Culture Influence Tax Morale? Evidence from Different European Countries," CREMA Working Paper Series 2004-17, Center for Research in Economics, Management and the Arts (CREMA).
  82. Torgler, Benno & Dong, Bin, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Privatisation Regulation Corporate Governance Working Papers 36763, Fondazione Eni Enrico Mattei (FEEM).
  83. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
  84. Giovanni, Domenico De & Lamantia, Fabio & Pezzino, Mario, 2019. "A behavioral model of evolutionary dynamics and optimal regulation of tax evasion," Structural Change and Economic Dynamics, Elsevier, vol. 50(C), pages 79-89.
  85. Rajat Deb & Tapash Paul & Jaharlal Debbarma & Kiran Sankar Chakraborty, 2020. "Breaking the Stigma of Health Insurance," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 45(1), pages 54-84, February.
  86. Joseph Nyamapheni & Zurika Robinson, 2021. "Determinants of Tax Morale: Cross-Sectional Evidence from Africa," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 84-99, December.
  87. Víctor Mauricio Castaneda Rodríguez, 2014. "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," Revista Ecos de Economía, Universidad EAFIT, June.
  88. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  89. Blaine Robbins & Edgar Kiser, 2018. "Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion," Rationality and Society, , vol. 30(2), pages 247-301, May.
  90. Ciprian ROTARU & Raluca GEORGESCU & Dumitru-Alexandru BODISLAV, 2017. "The evolution of corruption and its current state – A case study on Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(1(610), S), pages 99-108, Spring.
  91. Liliana Bunescu & Carmen Comaniciu, 2011. "Romanian Taxpayers’ Inclination To Tax Cheating," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 19-29, April.
  92. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
  93. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 01, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  94. Jan Schnellenbach, 2006. "Tax Morale and the Taming of Leviathan," Constitutional Political Economy, Springer, vol. 17(2), pages 117-132, June.
  95. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, AccessEcon, vol. 26(4), pages 1-20.
  96. Ann-Kathrin Koessler & Benno Torgler & Lars P. Feld & Bruno S. Frey, 2016. "Commitment to Pay Taxes: A Field Experiment on the Importance of Promise," CESifo Working Paper Series 6186, CESifo.
  97. Alain Vilard Ndi Isoh & Forbe Hodu Ngangnchi & Ndifongong Ferdinand Nsanyui & Sheku Ahmed Fofanah, 2020. "The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the Southwest Region of Cameroon," International Journal of Science and Business, IJSAB International, vol. 4(7), pages 76-90.
  98. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
  99. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," CREMA Working Paper Series 2008-03, Center for Research in Economics, Management and the Arts (CREMA).
  100. Fischer, Justina A.V. & Torgler, Benno, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position," Economic Theory and Applications Working Papers 12177, Fondazione Eni Enrico Mattei (FEEM).
  101. Birskyte Liucija, 2014. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors," Scientific Annals of Economics and Business, Sciendo, vol. 61(1), pages 1-15, July.
  102. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
  103. Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
  104. Luigi Bonatti & Lorenza Lorenzetti, 2018. "The co-evolution of tax evasion, social capital and policy responses: a theoretical approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 65(3), pages 381-401, September.
  105. Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," Berkeley Olin Program in Law & Economics, Working Paper Series qt6331x6vz, Berkeley Olin Program in Law & Economics.
  106. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
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