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Citations for "A model of tax evasion with group conformity and social customs"

by Myles, Gareth D. & Naylor, Robin A.

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  1. Ralph C Bayer, 2004. "Moral constraints and the evasion of income tax," Public Economics 0412008, EconWPA.
  2. Michael Pickhardt & Goetz Seibold, 2011. "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Papers 1112.0233, arXiv.org.
  3. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
  4. 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.
  5. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  6. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1493-1510, May.
  7. Andreoni, James & Petrie, Ragan, 2004. "Public goods experiments without confidentiality: a glimpse into fund-raising," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1605-1623, July.
  8. Epstein, Gil S. & Gang, Ira N., 2009. "Why Pay Taxes When No One Else Does?," IZA Discussion Papers 4153, Institute for the Study of Labor (IZA).
  9. Vendrik, Maarten C. M., 2003. "Dynamics of a household norm in female labour supply," Journal of Economic Dynamics and Control, Elsevier, vol. 27(5), pages 823-841, March.
  10. Borck, Rainald, 2004. "Stricter enforcement may increase tax evasion," European Journal of Political Economy, Elsevier, vol. 20(3), pages 725-737, September.
  11. 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.
  12. Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
  13. Goerke, Laszlo, 2013. "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
  14. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 1, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  15. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  16. Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
  17. Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," IZA Discussion Papers 5609, Institute for the Study of Labor (IZA).
  18. Mittone, Luigi, 2006. "Dynamic behaviour in tax evasion: An experimental approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
  19. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española, IEF, vol. 206(3), pages 91-134, September.
  20. 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.
  21. Alessandro Balestrino, 2007. "It is a Theft but not a Crime," CESifo Working Paper Series 2047, CESifo Group Munich.
  22. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
  23. 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).
  24. 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.
  25. Radhika Lahiri & Mark Phoon, 2012. "Tax Evasion, Inequality and Progressive Taxes: A Political Economy Perspective Joseph," School of Economics and Finance Discussion Papers and Working Papers Series 296, School of Economics and Finance, Queensland University of Technology.
  26. 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.
  27. Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
  28. Faisal Jamil & Eatzaz Ahmad, 2013. "An Economic Investigation of Corruption and Electricity Theft," PIDE-Working Papers 2013:92, Pakistan Institute of Development Economics.
  29. Erling Eide & Kristine von Simson & Steinar Strøm, 2010. "Rank Dependent Utility, Tax Evasion and Labor Supply," CESifo Working Paper Series 3213, CESifo Group Munich.
  30. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  31. Cécile Bazart & Aurélie Bonein, 2014. "Reciprocal relationships in tax compliance decisions," Post-Print halshs-00867505, HAL.
  32. 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.
  33. Michael Rauscher, 2006. "Voluntary Emission Reductions, Social Rewards, and Environmental Policy," CESifo Working Paper Series 1838, CESifo Group Munich.
  34. Ronald Wintrobe, 2001. "Tax Evasion and Trust," UWO Department of Economics Working Papers 200111, University of Western Ontario, Department of Economics.
  35. 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.
  36. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  37. Bouwe Dijkstra, . "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
  38. Laszlo Goerke & Markus Pannenberg, 2004. "Norm-Based Trade Union Membership: Evidence for Germany," German Economic Review, Verein für Socialpolitik, vol. 5(4), pages 481-504, November.
  39. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014. "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers 770, Statistics Norway, Research Department.
  40. Lin, Wen-Zhung & Yang, C. C., 2001. "A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth," Journal of Economic Dynamics and Control, Elsevier, vol. 25(11), pages 1827-1840, November.
  41. Bin Dong & Uwe Dulleck & Benno Torgler, 2008. "Conditional Corruption," CREMA Working Paper Series 2008-29, Center for Research in Economics, Management and the Arts (CREMA).
  42. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK.
  43. 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.
  44. Razzolini, Tiziano, 2006. "Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters," Memorandum 25/2006, Oslo University, Department of Economics.
  45. 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.
  46. 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.
  47. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  48. Bayer, Ralph-C & Sutter, Matthias, 2009. "The excess burden of tax evasion--An experimental detection-concealment contest," European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
  49. Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 601-609, October.
  50. Vesa Kanniainen & Jenni Pääkkönen, 2010. "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer, vol. 37(3), pages 271-290, July.
  51. Lin, Chung-cheng & Yang, C.C., 2006. "Fine enough or don't fine at all," Journal of Economic Behavior & Organization, Elsevier, vol. 59(2), pages 195-213, February.
  52. Haagsma, Rein & Koning, Niek, 2002. "Endogenous mobility-reducing norms," Journal of Economic Behavior & Organization, Elsevier, vol. 49(4), pages 523-547, December.
  53. 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.
  54. Vihanto, Martti, 2003. "Tax evasion and the psychology of the social contract," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(2), pages 111-125, May.
  55. Nordblom, Katarina & Zamac, Jovan, 2011. "Endogenous Norm Formation over the Life Cycle. The case of tax evasion," Working Papers in Economics 511, University of Gothenburg, Department of Economics.
  56. Ralph-C Bayer, 2003. "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," School of Economics Working Papers 2003-04, University of Adelaide, School of Economics.
  57. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.
  58. Agell, Jonas & Persson, Mats & Sacklen, Hans, 2004. "The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters," European Journal of Political Economy, Elsevier, vol. 20(4), pages 963-982, November.
  59. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
  60. 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.
  61. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
  62. 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.
  63. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
  64. Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo Group Munich.
  65. Tatiana Damjanovic & David Ulph, 2007. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Discussion Paper Series, Department of Economics 200712, Department of Economics, University of St. Andrews.
  66. 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.
  67. Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  68. Ashby, Julie S. & Haslam, S. Alexander & Webley, Paul, 2009. "The distinct role of group-central and group-peripheral norms in taxpaying behaviour," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 230-237, March.
  69. Ratto, Marisa & Thomas, Richard & Ulph, David, 2013. "The indirect effects of auditing taxpayers," Economics Papers from University Paris Dauphine 123456789/4728, Paris Dauphine University.
  70. Jordi Brandts & Enrique Fatás, 2004. "Endogenous social influence in an experimental dilemma game," Economic Working Papers at Centro de Estudios Andaluces 2004/59, Centro de Estudios Andaluces.
  71. Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
  72. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
  73. 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.
  74. Shirit Katav-Herz, 2003. "A Model of Parental Demand for Child Labor with High Fertility Norms," Review of Economics of the Household, Springer, vol. 1(3), pages 219-233, September.
  75. Antoci, Angelo & Russu, Paolo & Zarri, Luca, 2014. "Tax evasion in a behaviorally heterogeneous society: An evolutionary analysis," Economic Modelling, Elsevier, vol. 42(C), pages 106-115.
  76. repec:eap:articl:v:42:y:2012:i:2:p:153-170 is not listed on IDEAS
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