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

Citations for "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment"

by Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno

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. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Self-serving bias and tax morale," Economics Letters, Elsevier, vol. 131(C), pages 91-93.
  2. Fochmann, Martin & Wolf, Nadja, 2015. "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research 186, arqus - Arbeitskreis Quantitative Steuerlehre.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. Calvin Blackwell & Michael McKee, 2010. "Is There a Bias Toward Contributing to Local Public Goods? Cultural Effects," Forum for Social Economics, Springer;The Association for Social Economics, vol. 39(3), pages 243-257, October.
  8. Ogndal, Tone, 2012. "In the Shadow of the Labour Market," Memorandum 05/2012, Oslo University, Department of Economics.
  9. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
  10. Guglielmo Barone & Sauro Mocetti, 2011. "Tax morale and public spending inefficiency," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 724-749, December.
  11. 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.
  12. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.
  13. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
  14. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2013. "Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?," Post-Print halshs-00724736, HAL.
  15. 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.
  16. 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.
  17. James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
  18. Erzo F. P. Luttmer & Monica Singhal, 2014. "Tax Morale," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-168, Fall.
  19. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series EERI_RP_2012_21, Economics and Econometrics Research Institute (EERI), Brussels.
  20. Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
  21. William F. Fox & Matthew N. Murray, 2014. "Taxing the small: Fostering tax compliance among small enterprises in developing countries," Chapters, in: Taxation and Development: The Weakest Link?, chapter 6, pages 170-192 Edward Elgar Publishing.
  22. 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," Working Papers 1116, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  23. 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.
  24. Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," Post-Print halshs-01155326, HAL.
  25. Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," ZEW Discussion Papers 10-020, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  26. Achyuta Adhvaryu & James Fenske, 2013. "War, resilience and political engagement in Africa," CSAE Working Paper Series 2013-08, Centre for the Study of African Economies, University of Oxford.
  27. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  28. Grijalva, Therese & Berrens, Robert P. & Shaw, W. Douglass, 2011. "Species preservation versus development: An experimental investigation under uncertainty," Ecological Economics, Elsevier, vol. 70(5), pages 995-1005, March.
  29. 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.
  30. Libman, Alexander & Schultz, André & Graeber, Thomas, 2011. "Tax return as a political statement," Frankfurt School - Working Paper Series 169, Frankfurt School of Finance and Management.
  31. 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.
  32. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  33. Pascual-Ezama, David & Fosgaard, Toke R. & Cardenas, Juan Camilo & Kujal, Praveen & Veszteg, Robert & Gil-Gómez de Liaño, Beatriz & Gunia, Brian & Weichselbaumer, Doris & Hilken, Katharina & Antinyan,, 2014. "Context dependent cheating: Experimental evidence from 16 countries," MPRA Paper 60629, University Library of Munich, Germany.
  34. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  35. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  36. Enrique Alberola & Iván Kataryniuk & Ángel Melguizo & René Orozco, 2016. "Fiscal policy and the cycle in Latin America: the role of financing conditions and fiscal rules," Working Papers 1604, Banco de España;Working Papers Homepage.
  37. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
  38. 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.
  39. 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.
  40. Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016. "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, vol. 45(S), pages 149-159.
  41. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing, vol. 43(7), pages 722-738, July.
  42. Christian A. Vossler & Michael McKee, 2013. "Efficient tax reporting: The effects of taxpayer information services," Working Papers 13-24, Department of Economics, Appalachian State University.
  43. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  44. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  45. Colin C. Williams & Ioana A. Horodnic, 2015. "Who Participates in the Undeclared Economy in South-Eastern Europe? An Evaluation of the Marginalization Thesis," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 13(2), pages 157-175.
  46. Achyuta Adhvaryu & James Fenske, 2014. "Conflict and the Formation of Political Beliefs in Africa," HiCN Working Papers 164, Households in Conflict Network.
  47. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
  48. James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
  49. 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..
  50. 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.
  51. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  52. 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.
  53. Hendel, Ulrich, 2012. "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," Discussion Papers in Economics 13999, University of Munich, Department of Economics.
  54. 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).
  55. Giorgio Coricelli & Elena Rusconi & Marie Claire Villeval, 2014. "Tax Evasion and emotions: An empirical test of re-integrative shaming theory," Post-Print halshs-00781057, HAL.
  56. Lipatov Vilen, 2016. "Political Support and Civil Disobedience: A Social Interaction Approach," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 16(2), pages 649-677, June.
  57. 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.
  58. repec:oxf:wpaper:wps/2013-08 is not listed on IDEAS
  59. 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.
  60. 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.
  61. Musharraf Rasool Cyan & Jorge Martinez-Vazquez & Violeta Vulovic, 2014. "New approaches to measuring tax effort," Chapters, in: Taxation and Development: The Weakest Link?, chapter 2, pages 27-68 Edward Elgar Publishing.
  62. Zafer Akýn & Ý. Erdem Seçilmiþ, 2015. "Risk Behavior, Risk Perception and Online Shopping: An Experimental Approach," IPEK Working Papers 1507, Ipek University, Department of Economics, revised Sep 2015.
  63. 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;International Institute of Public Finance, vol. 19(1), pages 25-53, February.
  64. 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.
  65. Gianmarco Daniele & Benny Geys, 2015. "Exposing politicians’ ties to criminal organizations: the effects of local government dissolutions on electoral outcomes in southern Italian municipalities," Working Papers 2015/41, Institut d'Economia de Barcelona (IEB).
  66. 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.
  67. Lee,Hyung Chul, 2016. "Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax," Policy Research Working Paper Series 7592, The World Bank.
  68. Silvia Camussi & Anna Laura Mancini, 2016. "Individual trust: does quality of public services matter?," Temi di discussione (Economic working papers) 1069, Bank of Italy, Economic Research and International Relations Area.
  69. Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.