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Citations for "Culture Differences and Tax Morale in the United States and in Europe"

by James Alm & Benno Torgler

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  1. Schneider, Friedrich & Buehn, Andreas, 2016. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," IZA Discussion Papers 9820, Institute for the Study of Labor (IZA).
  2. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  3. Pellizzari, Paolo & Rizzi, Dino, 2014. "Citizenship and power in an agent-based model of tax compliance with public expenditure," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 35-48.
  4. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
  5. Schneider, Friedrich, 2014. "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers 8278, Institute for the Study of Labor (IZA).
  6. Halla Martin, 2012. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
  7. 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.
  8. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers 14-014, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  9. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  10. Joshua Aizenman, 2012. "The Euro and the global crises: finding the balance between short term stabilization and forward looking reforms," NBER Working Papers 18138, National Bureau of Economic Research, Inc.
  11. Inga Hardeck & Rebecca Hertl, 2014. "Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior," Journal of Business Ethics, Springer, vol. 123(2), pages 309-326, August.
  12. Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
  13. Daniel Ortega & Carlos Scartascini, 2015. "Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance," IDB Publications (Working Papers) 91741, Inter-American Development Bank.
  14. Litina, Anastasia & Palivos, Theodore, 2014. "Corruption, Tax Evasion and Social Values," MPRA Paper 58438, University Library of Munich, Germany.
  15. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CESifo Working Paper Series 1923, CESifo Group Munich.
  16. 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).
  17. James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277 Edward Elgar Publishing.
  18. 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.
  19. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2014. "Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?," Working Papers halshs-01098751, HAL.
  20. Angelica BACESCU-CARBUNARU & Monica CONDRUZ-BACESCU, 2011. "The Interdependence between the Level of Domestic Prices and the Price Level in the Developed Countries," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(3), pages 420-431, July.
  21. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  22. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2015. "Tax Compliance Under Different Institutional Settings in the EU: An Experimental Analysis," Working Papers 307, University of Milano-Bicocca, Department of Economics, revised Aug 2015.
  23. 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.
  24. Adrian Chadi, 2011. "Regional Unemployment and Norm-Induced Effects on Life Satisfaction," SOEPpapers on Multidisciplinary Panel Data Research 387, DIW Berlin, The German Socio-Economic Panel (SOEP).
  25. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
  26. DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  27. Hug, Simon & Spörri, Franziska, 2011. "Referendums, trust, and tax evasion," European Journal of Political Economy, Elsevier, vol. 27(1), pages 120-131, March.
  28. Kafkalas, Sifis & Kalaitzidakis, Pantelis & Tzouvelekas, Vangelis, 2014. "Tax evasion and public expenditures on tax revenue services in an endogenous growth model," European Economic Review, Elsevier, vol. 70(C), pages 438-453.
  29. Maria Poço & Cidália Lopes & Alexandre Silva, 2015. "Perception of tax evasion and tax fraud in Portugal: a sociological study," OBEGEF Working Papers 039, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
  30. Lee, Kangoh, 2016. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
  31. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers 2011-05, Universita' di Cassino, Dipartimento di Scienze Economiche.
  32. Ogndal, Tone, 2012. "In the Shadow of the Labour Market," Memorandum 05/2012, Oslo University, Department of Economics.
  33. Gaetano Lisi, 2012. "Testing the slippery slope framework," Economics Bulletin, AccessEcon, vol. 32(2), pages 1369-1377.
  34. David Hugh-Jones & Martin A. Leroch, "undated". "Intergroup revenge: a laboratory experiment on the causes," Working Papers 1510, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
  35. Benno Torgler, 2013. "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 393-411, December.
  36. Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," CREMA Working Paper Series 2006-11, Center for Research in Economics, Management and the Arts (CREMA).
  37. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," PSE Working Papers halshs-00948296, HAL.
  38. 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.
  39. Lewis, Alan & Carrera, Sonia & Cullis, John & Jones, Philip, 2009. "Individual, cognitive and cultural differences in tax compliance: UK and Italy compared," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 431-445, June.
  40. Adrian Chadi, 2014. "Regional unemployment and norm-induced effects on life satisfaction," Empirical Economics, Springer, vol. 46(3), pages 1111-1141, May.
  41. Pedro Rey-Biel & Roman Sheremeta & Neslihan Uler, 2011. "(Bad) Luck or (Lack of) Effort?: Comparing Social Sharing Norms between US and Europe," Working Papers 584, Barcelona Graduate School of Economics.
  42. 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.
  43. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  44. Dulleck, Uwe & Fooken, Jonas & Newton, Cameron & Ristl, Andrea & Schaffner, Markus & Torgler, Benno, 2016. "Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker," Journal of Public Economics, Elsevier, vol. 134(C), pages 9-18.
  45. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute for the Study of Labor (IZA).
  46. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
  47. Ross Adriana M. & McGee Robert W., 2011. "Attitudes toward Tax Evasion: A Demographic Study of Malaysia," Asian Journal of Law and Economics, De Gruyter, vol. 2(3), pages 1-51, October.
  48. Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016. "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 157-173.
  49. Hugh-Jones, David & Leroch, Martin A, 2012. "Reciprocity towards groups: a laboratory experiment on the causes," CAGE Online Working Paper Series 99, Competitive Advantage in the Global Economy (CAGE).
  50. Roberto Dell'Anno & Adalgiso Amendola, 2008. "Istituzioni, Diseguaglianza ed Economia Sommersa: quale relazione?," Quaderni DSEMS 24-2008, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia.
  51. 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).
  52. Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016. "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, vol. 42(3), pages 405-444, December.
  53. Vesa Kanniainen & Jenni Pääkkönen, 2010. "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(3), pages 271-290, July.
  54. Mutascu, Mihai, 2011. "Compulsory voting and tax revenues," MPRA Paper 33987, University Library of Munich, Germany.
  55. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Handbook on the Shadow Economy, chapter 10 Edward Elgar Publishing.
  56. Diego Martinez-Lopez, 2013. "The underreporting of income by self-employed workers in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(4), pages 353-371, November.
  57. Robert W. McGee & Ken Devos & Serkan Benk, 2016. "Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study," Social Sciences, MDPI, Open Access Journal, vol. 5(1), pages 10-10, March.
  58. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.
  59. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research 174, arqus - Arbeitskreis Quantitative Steuerlehre.
  60. Nichita Ramona-Anca & Batrancea Larissa-Margareta, 2012. "The Implications Of Tax Morale On Tax Compliance Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 739-744, July.
  61. Blaufus, Kay & Hundsdoerfer, Jochen & Jacob, Martin & Sünwoldt, Matthias, 2016. "Does legality matter? The case of tax avoidance and evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 127(C), pages 182-206.
  62. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, De Gruyter Open, vol. 22(2), pages 127-145, December.
  63. 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.
  64. Mauro Marè & Antonello Motroni & Francesco Porcelli, "undated". "Family Ties and Underground Economy," Working papers 16, Società Italiana di Economia Pubblica.
  65. James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior," Working Papers 1210, Tulane University, Department of Economics.
  66. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.
  67. Möhlmann, Axel, 2013. "Persistence or Convergence? The East-West Tax Morale Gap in Germany," MPRA Paper 50766, University Library of Munich, Germany, revised 27 Jul 2013.
  68. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
  69. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA).
  70. Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
  71. Gary A. Dymski, 2013. "The Crisis of the Core Seen through the Eyes of the Periphery: A Schelling Model of the Global-South Megacity and the European Crisis," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(4), pages 433-455, June.
  72. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0406, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  73. Friedrich Heinemann, 2008. "Is the Welfare State Self-Destructive? A Study of Government Benefit Morale," Kyklos, Wiley Blackwell, vol. 61(2), pages 237-257, 05.
  74. Birskyte Liucija, 2014. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors," Annals of the Alexandru Ioan Cuza University - Economics, De Gruyter Open, vol. 61(1), pages 1-15, July.
  75. Abbi M Kedir & Meryem Duygun Fethi & Colin C Williams, 2011. "Evaluating tax evasion in the European Union: a case study of the prevalence and character of ‘envelope wage’ payments," Discussion Papers in Economics 11/33, Department of Economics, University of Leicester, revised Jun 2011.
  76. Barile, L., 2012. "The Impact of Governmental Signals on Environmental Morale:a 'behavioural' approach," Department of Economics Working Papers 32984, University of Bath, Department of Economics.
  77. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," Discussion Papers 2014/18, Free University Berlin, School of Business & Economics.
  78. Emilian Dobrescu, 2016. "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 136-136, February.
  79. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
  80. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
  81. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
  82. Guibourg, Gabriela & Segendorf, Björn, 2007. "The Use of Cash and the Size of the Shadow Economy in Sweden," Working Paper Series 204, Sveriges Riksbank (Central Bank of Sweden).
  83. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
  84. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  85. Ian Gough & Miriam Abu-Sharkh, 2011. "Financing welfare regimes: mapping heterogeneous revenue structures," LSE Research Online Documents on Economics 36629, London School of Economics and Political Science, LSE Library.
  86. Wilfried Anicet Kouamé, 2015. "Tax Morale and Trust in Public Institutions," Cahiers de recherche 15-14, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  87. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute for the Study of Labor (IZA).
  88. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications, The World Bank, number 6730.
  89. Cerqueti, Roy & Coppier, Raffaella, 2011. "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, vol. 28(1), pages 489-500.
  90. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Working Papers 2011-01, Universita' di Cassino, Dipartimento di Scienze Economiche.
  91. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
  92. Martin Halla, 2010. "The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence," Economics working papers 2010-03, Department of Economics, Johannes Kepler University Linz, Austria.
  93. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
  94. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
  95. Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2016. "The effect of foreign institutional ownership on corporate tax avoidance: international evidence," Research Discussion Papers 26/2016, Bank of Finland.
  96. C. Williams, Colin & Kayaoglu, Aysegul, 2016. "Tackling The Informal Economy In The European Union: A Social Actor Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 7(2), pages 133-147.
  97. Antonio Filippin & Carlo V. Fiorio & Eliana Viviano, 2013. "The effect of tax enforcement on tax morale," Temi di discussione (Economic working papers) 937, Bank of Italy, Economic Research and International Relations Area.
  98. 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.
  99. Pedro Rey-Biel & Roman Sheremeta & Neslihan Uler, 2015. "When Income Depends on Performance and Luck: The Effects of Culture and Information on Giving," Working Papers 15-12, Chapman University, Economic Science Institute.
  100. Alpaslan Akay & Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2012. "Happy Taxpayers? Income Taxation and Well-Being," SOEPpapers on Multidisciplinary Panel Data Research 526, DIW Berlin, The German Socio-Economic Panel (SOEP).
  101. Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
  102. 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.
  103. Joshua Aizenman & Yothin Jinjarak, 2011. "The Fiscal Stimulus of 2009-2010: Trade Openness, Fiscal Space, and Exchange Rate Adjustment," NBER Chapters, in: NBER International Seminar on Macroeconomics 2011, pages 301-342 National Bureau of Economic Research, Inc.
  104. Karlinger, Liliane, 2009. "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," World Development, Elsevier, vol. 37(10), pages 1600-1611, October.
  105. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
  106. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  107. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  108. Karakostas, Alexandros & Zizzo, Daniel John, 2016. "Compliance and the power of authority," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 67-80.
  109. Ada Ferrer-i-Carbonell & Klarita Gërxhani, 2011. "Financial Satisfaction and (in)formal Sector in a Transition Country," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 102(2), pages 315-331, June.
  110. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  111. Alessandro Belmonte & Roberto Dell'Anno & Desiree Teobaldelli, 2016. "Tax Morale, Aversion to Ethnic Diversity, and Decentralization," Working Papers 07/2016, IMT Institute for Advanced Studies Lucca, revised Dec 2016.
  112. Jaanika Meriküll & Tairi Rõõm & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
  113. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  114. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  115. Korndörfer, Martin & Krumpal, Ivar & Schmukle, Stefan C., 2014. "Measuring and explaining tax evasion: Improving self-reports using the crosswise model," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 18-32.
  116. Libman, Alexander, 2012. "Перераспределительные Конфликты И Факторы Культуры В Новой Политической Экономии
    [Redistributive Conflicts and Culture in the New Political Economy]
    ," MPRA Paper 48192, University Library of Munich, Germany.
  117. Woo, Chi-Keung & Horowitz, Ira & Luk, Stephen & Lai, Aaron, 2008. "Willingness to pay and nuanced cultural cues: Evidence from Hong Kong's license-plate auction market," Journal of Economic Psychology, Elsevier, vol. 29(1), pages 35-53, February.
  118. Diego Martínez López, 2011. "How different are the Spanish self-employed workers by underreporting their incomes?," Working Papers. Serie EC 2011-09, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  119. Gábor Réthi, 2012. "Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(01), pages 76-82.
  120. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  121. Cevat Bilgin, 2014. "Determinants of tax morale in Spain and Turkey: an empirical analysis," European Journal of Government and Economics, Europa Grande, vol. 3(1), pages 60-74, June.
  122. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, vol. 66(3), pages 390-396.
  123. 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.
  124. Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
  125. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
  126. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  127. Jaanika Meriküll & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
  128. Gloria Alarcón García & Arielle Beyaert & Laura de Pablos, 2012. "Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain," Chapters, in: Tax Evasion and the Shadow Economy, chapter 4 Edward Elgar Publishing.
  129. Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
  130. Johannes Koettl & Truman Packard & Claudio E. Montenegro, 2012. "In From the Shadow : Integrating Europe's Informal Labor," World Bank Publications, The World Bank, number 9377.
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This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.