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A fairness approach to income tax evasion
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- repec:ind:nipfwp:13 is not listed on IDEAS
- Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
- 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.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019.
"Tax Professionals: Tax-Evasion Facilitators or Information Hubs?,"
NBER Working Papers
25745, National Bureau of Economic Research, Inc.
- Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series 1904, Einaudi Institute for Economics and Finance (EIEF), revised Apr 2019.
- Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
- Rachel T. A. Croson, 2007. "Theories Of Commitment, Altruism And Reciprocity: Evidence From Linear Public Goods Games," Economic Inquiry, Western Economic Association International, vol. 45(2), pages 199-216, April.
- Traxler, Christian, 2010.
"Social norms and conditional cooperative taxpayers,"
European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
- Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
- Bazart, C. & Bonein, A., 2014.
"Reciprocal relationships in tax compliance decisions,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes & University of Caen) 201239, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Working Papers 12-35, LAMETA, Universtiy of Montpellier, revised Dec 2012.
- Cécile Bazart & Aurélie Bonein, 2014. "Reciprocal relationships in tax compliance decisions," Post-Print halshs-00867505, HAL.
- Pietro Battiston & Simona Gamba, 2013. "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers 249, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
- Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2017.
"The ghost of institutions past: History as an obstacle to fighting tax evasion,"
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking
168271, Verein für Socialpolitik / German Economic Association, revised 2017.
- Aaron Kamm & Christian Koch & Nikos Nikiforakis, 2017. "The ghost of institutions past: History as an obstacle to fighting tax evasion," Working Papers 20170008, New York University Abu Dhabi, Department of Social Science, revised Oct 2017.
- Ralph-C Bayer, 2003. "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," School of Economics and Public Policy Working Papers 2003-04, University of Adelaide, School of Economics and Public Policy.
- repec:zbw:bofrdp:2016_005 is not listed on IDEAS
- repec:noj:journl:v:38:y:2013:p:3 is not listed on IDEAS
- Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- R.Kavita Rao & Suranjali Tandon, 2016. "Revisiting the Tax Compliance Problem using Prospect Theory," Working Papers id:11225, eSocialSciences.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Cécile Bazart, 2002.
"Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale,"
Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
- Bazart, C., 2001. "Les comportements de fraude fiscale : le face-à-face contribuables - administration fiscale," Cahiers du CREDEN (CREDEN Working Papers) 01.06.22, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
- Maria-Augusta Miceli, 2020. "VAT Compliance Incentives," Papers 2002.07862, arXiv.org, revised Feb 2021.
- Fabrizio Balassone & Philip Jones, 1998. "Tax Evasion and Tax Rates: Properties of a Penalty Structure," Public Finance Review, , vol. 26(3), pages 270-285, May.
- 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.
- 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).
- 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.
- Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra.
- Angel Solano García, 2015. "Tax Morale with Partisan Parties," Hacienda Pública Española / Review of Public Economics, IEF, vol. 213(2), pages 83-108, June.
- Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020.
"Transaction-tax evasion in the housing market,"
Regional Science and Urban Economics, Elsevier, vol. 81(C).
- José Garcia Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax evasion in the housing market," Economics Working Papers 1645, Department of Economics and Business, Universitat Pompeu Fabra.
- José G. Montalvo & Amedeo Piolatto & Josep Raya, 2019. "Transaction-tax evasion in the housing market," Working Papers 2019/03, Institut d'Economia de Barcelona (IEB).
- José García-Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax Evasion in the Housing Market," Working Papers 1080, Barcelona School of Economics.
- Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
- repec:npf:wpaper:13 is not listed on IDEAS
- Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2011.
"Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?,"
CESifo Working Paper Series
3521, CESifo.
- Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2012. "Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?," Working Papers 1, Department of the Treasury, Ministry of the Economy and of Finance.
- D'Souza, Errol, 2016. "A Theory Of Tax Evasion In Developing Countries," IIMA Working Papers WP2016-03-37, Indian Institute of Management Ahmedabad, Research and Publication Department.
- Gächter, Simon & Renner, Elke, 2014.
"Leaders as Role Models for the Voluntary Provision of Public Goods,"
IZA Discussion Papers
8580, Institute of Labor Economics (IZA).
- Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," CESifo Working Paper Series 5049, CESifo.
- Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," Discussion Papers 2014-11, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Ana I. Moro Egido & Angel Solano Garcia, 2015. "The Ends Against the Middle. Attitudes Towards Taxation," ThE Papers 15/03, Department of Economic Theory and Economic History of the University of Granada..
- 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.
- 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.
- Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005. "Tax Evasion and the Importance of Trust," Working Papers in Economics 179, University of Gothenburg, Department of Economics.
- Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
- Ronald Wintrobe, 2001. "Tax Evasion and Trust," University of Western Ontario, Departmental Research Report Series 200111, University of Western Ontario, Department of Economics.
- Vivekananda Mukherjee & Sugata Marjit & Gautam Gupta, 2003. "Private Contribution for Public Projects: Government versus NGOs," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 159(3), pages 553-570, September.
- Christoph Engel & Luigi Mittone & Azzurra Morreale, 2024. "Outcomes or participation? Experimentally testing competing sources of legitimacy for taxation," Economic Inquiry, Western Economic Association International, vol. 62(2), pages 563-583, April.
- Lubian, Diego & Zarri, Luca, 2011.
"Happiness and tax morale: An empirical analysis,"
Journal of Economic Behavior & Organization, Elsevier, vol. 80(1), pages 223-243.
- 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.
- Diego Lubian & Luca Zarri, 2011. "Happiness and Tax Morale: an Empirical Analysis," Working Papers 04/2011, University of Verona, Department of Economics.
- Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
- Battiston, Pietro & Gamba, Simona, 2016.
"The impact of social pressure on tax compliance: A field experiment,"
International Review of Law and Economics, Elsevier, vol. 46(C), pages 78-85.
- Pietro Battiston & Simona Gamba, 2016. "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers 2016-04, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
- Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017.
"Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
- James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016. "Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy," Working Papers 2016:36, Department of Economics, University of Venice "Ca' Foscari".
- Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020. "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, vol. 93(C), pages 384-397.
- Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Esteban Muñoz Sobrado, 2022. "Taxing Moral Agents," CESifo Working Paper Series 9867, CESifo.
- Matthew Gould & Matthew D. Rablen, 2020.
"Voluntary disclosure schemes for offshore tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
- Matthew D. Rablen & Matthew Gould, 2018. "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers W18/07, Institute for Fiscal Studies.
- Matthew Gould & Matthew D. Rablen, 2019. "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers 2019006, The University of Sheffield, Department of Economics.
- 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).
- Nicolas Jacquemet & Alexander James & Stéphane Luchini & James Murphy & Jason F. Shogren, 2019.
"Lying and Shirking Under Oath,"
Working Papers
19-19, Chapman University, Economic Science Institute.
- Nicolas Jacquemet & Alexander James & Stéphane Luchini & James J. Murphy & Jason F. Shogren, 2019. "Lying and Shirking Under Oath," Working Papers 2019-02, University of Alaska Anchorage, Department of Economics.
- Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
- Ángel Solano-Garcia, 2017.
"Fairness in tax compliance: A political competition model,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 19(5), pages 1026-1041, October.
- 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..
- 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.
- 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.
- Kotsogiannis, Christos & Mateos-Planas, Xavier, 2019. "Tax evasion as contingent debt," LSE Research Online Documents on Economics 100941, London School of Economics and Political Science, LSE Library.
- Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
- Anastasia Litina & Theodore Palivos, 2011. "Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy," Discussion Paper Series 2011_07, Department of Economics, University of Macedonia, revised May 2011.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021.
"When the state does not play dice: aggressive audit strategies foster tax compliance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- Robin Boadway, 2011.
"Viewpoint: Innovations in the theory and practice of redistribution policy,"
Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
- Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1138-1183, November.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- 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.
- Sara LaLumia & James Sallee, 2013.
"The value of honesty: empirical estimates from the case of the missing children,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
- Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
- Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
- 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.
- 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.
- James E. Prieger, 2023. "Tax noncompliance: The role of tax morale in smokers' behavior," Contemporary Economic Policy, Western Economic Association International, vol. 41(4), pages 653-673, October.
- Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2007.
"Redistributive Taxation under Ethical Behaviour,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 109(3), pages 505-529, September.
- Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006. "Redistributive Taxation Under Ethical Behaviour," Cahiers de recherche 0604, CIRPEE.
- Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
- Gächter, Simon & Renner, Elke, 2018. "Leaders as role models and ‘belief managers’ in social dilemmas," Journal of Economic Behavior & Organization, Elsevier, vol. 154(C), pages 321-334.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Bank of Finland Research Discussion Papers 5/2016, Bank of Finland.
- Nur-tegin Kanybek D, 2008. "Determinants of Business Tax Compliance," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-28, July.
- Laura Sour, 2004.
"An Economic Model of Tax Compliance with Individual Morality and Group Conformity,"
Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(1), pages 43-61, January-J.
- Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
- repec:tur:wpaper:1 is not listed on IDEAS
- 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.
- 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.
- Benno Torgler & Friedrich Schneider, 2004. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," CREMA Working Paper Series 2004-27, Center for Research in Economics, Management and the Arts (CREMA).
- Sascha Hokamp & Götz Seibold, 2014.
"Tax Compliance and Public Goods Provision. An Agent-based Econophysics Approach,"
Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 6(4), pages 217-236, December.
- S. Hokamp & G. Seibold, 2014. "Tax Compliance and Public Goods Provision -- An Agent-based Econophysics Approach," Papers 1409.8528, arXiv.org.
- Robin Boadway & Motohiro Sato, 2000. "The Optimality of Punishing Only the Innocent: The Case of Tax Evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 641-664, December.
- Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021.
"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives,"
Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
- 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.
- Vincent, Rose Camille, 2023.
"Vertical taxing rights and tax compliance norms,"
Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
- Rose Camille Vincent, 2023. "Vertical taxing rights and tax compliance norms," Post-Print hal-04055059, HAL.
- Verboon, Peter & van Dijke, Marius, 2007. "A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 704-727, December.
- Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
- Annamaria Nese & Patrizia Sbriglia, 2009. "Individuals' Voting Choice and Cooperation in Repeated Social Dilemma Games," Labsi Experimental Economics Laboratory University of Siena 025, University of Siena.
- 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.
- James Andreoni & Ragan Petrie, 2003. "Public Goods Experiments Without Confidentiality: A Glimpse Into Fund-Raising," Levine's Working Paper Archive 506439000000000520, David K. Levine.
- James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
- Martin Halla & Friedrich G. Schneider, 2005.
"Taxes and Benefits: Two Distinct Options to Cheat on the State?,"
Economics working papers
2005-05, Department of Economics, Johannes Kepler University Linz, Austria.
- Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute of Labor Economics (IZA).
- Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021. "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1149-1187, October.
- 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.
- Sinning, Mathias & Zhang, Yinjunjie, 2023.
"Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
- Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Ruhr Economic Papers 900, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Sinning, Mathias & Zhang, Yinjunjie (Jacquelyn), 2021. "Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance," IZA Discussion Papers 14252, Institute of Labor Economics (IZA).
- Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc.
- Alejandro Esteller-More, 2004.
"Tax Evasion in Interrelated Taxes,"
Public Economics
0401001, University Library of Munich, Germany.
- Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
- Erling Barth & Alexander W. Cappelen & Tone Ognedal, 2013.
"Fair Tax Evasion,"
Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 38, pages 1-3.
- Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2006. "Fair Tax Evasion," Memorandum 07/2006, Oslo University, Department of Economics.
- Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2013. "Fair tax evasion," Discussion Paper Series in Economics 11/2013, Norwegian School of Economics, Department of Economics.
- Errol D'souza, 2016. "A Theory of Tax Evasion in Developing Countries," Working Papers id:11040, eSocialSciences.
- repec:gra:wpaper:13/06 is not listed on IDEAS
- Klaser, Klaudijo & Mittone, Luigi, 2022. "Can the rawlsian veil of ignorance foster tax compliance? Evidence from a laboratory experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 99-113.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
- Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
- David Bruner & Michael Jones & Michael McKee & Christian Vossler, 2015. "Tax Reporting Behavior: Underreporting Opportunities and Prepopulated Tax Returns," Working Papers 15-11, Department of Economics, Appalachian State University.
- 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.
- Gaetano T. Spartà & Gabriele Stabile, 2018. "Tax compliance with uncertain income: a stochastic control model," Annals of Operations Research, Springer, vol. 261(1), pages 289-301, February.
- Dominique Cappelletti & Werner Güth & Matteo Ploner, 2011. "Unravelling conditional cooperation - Reciprocity, inequity aversion, and anchoring in public goods provision," Jena Economics Research Papers 2011-047, Friedrich-Schiller-University Jena.
- 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.
- Daniel Jeong-Dae Lee, 2019. "Cheating the government: does taxpayer perception matter?," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 26(2), pages 1-23, December.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016.
"CEO political preference and corporate tax sheltering,"
Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
- Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Research Discussion Papers 5/2016, Bank of Finland.
- Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
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