IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!)

Citations for "Fiscal exchange, collective decision institutions, and tax compliance"

by Alm, James & Jackson, Betty R. & McKee, Michael

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as
in new window

  1. Roy Cerqueti & Raffaella Coppier, 2009. "Economic growth, corruption and tax evasion," Working Papers 58-2009, Macerata University, Department of Finance and Economic Sciences, revised Jan 2010.
  2. Gregory DeAngelo & Gary Charness, 2012. "Deterrence, expected cost, uncertainty and voting: Experimental evidence," Journal of Risk and Uncertainty, Springer, vol. 44(1), pages 73-100, February.
  3. Thomas Cornelißen & Oliver Himmler & Tobias Koenig, 2012. "Fairness Spillovers – The Case of Taxation," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2012_17, Max Planck Institute for Research on Collective Goods.
  4. 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," CREMA Working Paper Series 2012-19, Center for Research in Economics, Management and the Arts (CREMA).
  5. Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 141-150.
  6. Torgler, Benno & Schneider, Friedrich G., 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt5q14k3wr, Berkeley Olin Program in Law & Economics.
  7. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
  8. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA).
  9. Massimo Finocchiaro Castro & Ilde Rizzo, 2014. "Tax compliance under horizontal and vertical equity conditions: An experimental approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 560-577, August.
  10. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
  11. Cadsby C. Bram & Song Fei & Tapon Francis, 2010. "Are You Paying Your Employees to Cheat? An Experimental Investigation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-32, April.
  12. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
  13. Stefania Ottone & Ferruccio Ponzano, 2011. "How people perceive the Welfare State: a real-effort experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 58(2), pages 165-183, June.
  14. Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
  15. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 31-46.
  16. Friedrich Schneider (ed.), 2011. "Handbook on the Shadow Economy," Books, Edward Elgar Publishing, number 13432.
  17. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance.
  18. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  19. 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).
  20. 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.
  21. Sour, Laura, 2006. "Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(292), pages 863-880, octubre-d.
  22. Axel Möhlmann, 2014. "Persistence or Convergence? The East-West Tax-Morale Gap in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 3-30, March.
  23. Frey, Bruno S. & Torgler, Benno, 2006. "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series qt3rd3f982, Berkeley Olin Program in Law & Economics.
  24. Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
  25. James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
  26. Li, Sherry Xin & Eckel, Catherine & Grossman, Philip J. & Brown, Tara Larson, 2015. "Directed giving enhances voluntary giving to government," Economics Letters, Elsevier, vol. 133(C), pages 51-54.
  27. 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.
  28. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  29. 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.
  30. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  31. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  32. Pagan, Jose A., 1998. "Employer sanctions on hiring illegal labor: An experimental analysis of firm compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 34(1), pages 87-100, January.
  33. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series 2777, CESifo Group Munich.
  34. 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).
  35. Oana-Ramona Lobont & Nicoleta Claudia Moldovan & Ioana Vladusel, 2013. "Education regarding taxation from the attitude and intuition to experiment," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 6(2), pages 172-179, December.
  36. Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014. "Eliciting taxpayer preferences increases tax compliance," LSE Research Online Documents on Economics 60277, London School of Economics and Political Science, LSE Library.
  37. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
  38. Armin Falk, "undated". "Homo Oeconomicus Versus Homo Reciprocans: Ans�tze f�r ein Neues Wirtschaftspolitisches Leitbild?," IEW - Working Papers 079, Institute for Empirical Research in Economics - University of Zurich.
  39. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
  40. James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
  41. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448.
  42. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer;Economic Science Association, vol. 9(4), pages 343-359, December.
  43. Koenig, Tobias & Wagener, Andreas, 2013. "Tax structure and government expenditures with tax equity concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 137-153.
  44. repec:qut:qubewp:001 is not listed on IDEAS
  45. Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series 6252, CESifo Group Munich.
  46. Ognedal, Tone, 2014. "Morale in the Market," Memorandum 04/2014, Oslo University, Department of Economics.
  47. V. Umashanker Trivedi & Mohamed Shehata & Stuart Mestelman, 2004. "Attitudes, Incentives, and Tax Compliance," McMaster Experimental Economics Laboratory Publications 2004-04, McMaster University.
  48. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  49. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  50. James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005. "Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition," CREMA Working Paper Series 2005-27, Center for Research in Economics, Management and the Arts (CREMA).
  51. Dutta, Nabamita & Roy, Sanjukta, 2016. "The interactive impact of press freedom and media reach on corruption," Economic Modelling, Elsevier, vol. 58(C), pages 227-236.
  52. 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.
  53. James Alm & Todd Cherry & Michael McKee & Michael L. Jones, 2010. "Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns," Working Papers 10-11, Department of Economics, Appalachian State University.
  54. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  55. David L. Sjoquist, 2004. "The Land Value Tax in Jamaica:An Analysis and Options for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0426, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  56. 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.
  57. Christian A. Vossler & Gregory L. Poe & William D. Schulze & Kathleen Segerson, 2006. "Communication and Incentive Mechanisms Based on Group Performance: An Experimental Study of Nonpoint Pollution Control," Economic Inquiry, Western Economic Association International, vol. 44(4), pages 599-613, October.
  58. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee, 2001. "Cross Cultural Comparisions of Tax Compliance Behavior," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0103, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  59. 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.
  60. Hibbs, Douglas A., 2009. "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," MPRA Paper 15897, University Library of Munich, Germany.
  61. 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.
  62. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
  63. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  64. 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).
  65. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
  66. Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
  67. 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.
  68. Sharmila King & Steven Sheffrin, 2002. "Tax Evasion and Equity Theory: An Investigative Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 505-521, August.
  69. Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca, 2014. "Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden," FAU Discussion Papers in Economics 02/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  70. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
  71. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
  72. Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014. "Eliciting Taxpayer Preferences Increases Tax Compliance," CEP Discussion Papers dp1270, Centre for Economic Performance, LSE.
  73. 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.
  74. Djawadi, Behnud Mir & Fahr, René, 2013. "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers 7255, Institute for the Study of Labor (IZA).
  75. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.
  76. Laszlo Gulyas & Tamás Mahr & Istvan Janos Toth, 2015. "Factors to Curb Tax Evasion: Evidences from the TAXSIM Agent-Based Simulation Model," IEHAS Discussion Papers 1521, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
  77. van Dijke, Marius & Verboon, Peter, 2010. "Trust in authorities as a boundary condition to procedural fairness effects on tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(1), pages 80-91, February.
  78. 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.
  79. Benno Torgler & Friedrich Schneider & Alison Macintyre, 2011. "Shadow Economy, Voice and Accountability, and Corruption," Chapters, in: Handbook on the Shadow Economy, chapter 14 Edward Elgar Publishing.
  80. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  81. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.