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Tax Evasion and Social Interactions

Citations

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Cited by:

  1. Ibanez, Marcela & Carlsson, Fredrik, 2010. "A survey-based choice experiment on coca cultivation," Journal of Development Economics, Elsevier, vol. 93(2), pages 249-263, November.
  2. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
  3. Bicchieri, Cristina & Dimant, Eugen & Gächter, Simon & Nosenzo, Daniele, 2022. "Social proximity and the erosion of norm compliance," Games and Economic Behavior, Elsevier, vol. 132(C), pages 59-72.
  4. Beugnot, Julie & Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2017. "Gender and Peer Effects in Social Networks," IZA Discussion Papers 10588, Institute of Labor Economics (IZA).
  5. Buckenmaier, Johannes & Dimant, Eugen & Mittone, Luigi, 2020. "Effects of institutional history and leniency on collusive corruption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 296-313.
  6. Andrew E. Clark & David Masclet & Marie Claire Villeval, 2010. "Effort and Comparison Income: Experimental and Survey Evidence," ILR Review, Cornell University, ILR School, vol. 63(3), pages 407-426, April.
  7. Garcia, Filomena & Opromolla, Luca David & Vezzulli, Andrea & Marques, Rafael, 2020. "The effects of official and unofficial information on tax compliance," Journal of Economic Psychology, Elsevier, vol. 78(C).
  8. Pickhardt, Michael & Seibold, Goetz, 2014. "Income tax evasion dynamics: Evidence from an agent-based econophysics model," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 147-160.
  9. 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.
  10. François Gardes & Christophe Starzec, 2009. "Polish Households' Behavior in the Regular and Informal Economies," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1181-1210.
  11. Coricelli, Giorgio & Joffily, Mateus & Montmarquette, Claude & Villeval, Marie Claire, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," IZA Discussion Papers 3103, Institute of Labor Economics (IZA).
  12. Julie Beugnot & Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2013. "Social Networks and Peer Effects at Work," Cahiers de recherche 1320, CIRPEE.
  13. Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
  14. Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021. "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
  15. Paetzold, Jörg & Winner, Hannes, 2016. "Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers," Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
  16. Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019. "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research 237, arqus - Arbeitskreis Quantitative Steuerlehre.
  17. Xu, Chenyang & Veld, Klaas van ’t, 2019. "Social influence and economic incentives: Complements or substitutes?—The case of fighting crimes," Economics Letters, Elsevier, vol. 180(C), pages 80-84.
  18. 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.
  19. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
  20. Carrión-Flores, Carmen & Irwin, Elena G., 2010. "Identifying spatial interactions in the presence of spatial error autocorrelation: An application to land use spillovers," Resource and Energy Economics, Elsevier, vol. 32(2), pages 135-153, April.
  21. 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.
  22. Lohse, Tim & Simon, Sven A., 2021. "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
  23. Yann Bramoullé & Habiba Djebbari & Bernard Fortin, 2020. "Peer Effects in Networks: A Survey," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 603-629, August.
  24. 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 Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  25. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
  26. 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.
  27. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(II), pages 125-177, June.
  28. Liza Charroin, 2018. "Homophily, peer effects and dishonesty," Post-Print halshs-01993618, HAL.
  29. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
  30. Oguzhan Akgun & David Bartolini & Boris Cournède, 2017. "The capacity of governments to raise taxes," OECD Economics Department Working Papers 1407, OECD Publishing.
  31. L. S. Di Mauro & A. Pluchino & A. E. Biondo, 2018. "A Game of Tax Evasion: evidences from an agent-based model," Papers 1809.08146, arXiv.org.
  32. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
  33. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
  34. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
  35. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  36. Masclet, David & Montmarquette, Claude & Viennot-Briot, Nathalie, 2019. "Can whistleblower programs reduce tax evasion? Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 83(C).
  37. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
  38. Simona Cicognani & Luigi Mittone, 2014. "Social norms or low-cost heuristics? An experimental investigation of imitative behavior," CEEL Working Papers 1402, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  39. Li-Chen Hsu, 2013. "Tax Auditing as a Public Good Game: An Experimental Study on Punishment and Compliance," Pacific Economic Review, Wiley Blackwell, vol. 18(4), pages 475-501, October.
  40. Cartwright, Edward & Singh, Thomas B., 2018. "Observation and contagion effects in cooperation: An experimental investigation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 74(C), pages 151-160.
  41. Lammers, Frauke & Schiller, Jörg, 2010. "Contract design and insurance fraud: An experimental investigation," FZID Discussion Papers 19-2010, University of Hohenheim, Center for Research on Innovation and Services (FZID).
  42. 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.
  43. 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.
  44. Ibanez, Marcela & Martinsson, Peter, 2013. "Curbing coca cultivation in Colombia — A framed field experiment," Journal of Public Economics, Elsevier, vol. 105(C), pages 1-10.
  45. Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," SciencePo Working papers hal-03892947, HAL.
  46. Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
  47. Fabbri, Marco & Carbonara, Emanuela, 2017. "Social influence on third-party punishment: An experiment," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 204-230.
  48. Christian Hofmann & Nina Schwaiger, 2020. "Religion, crime, and financial reporting," Journal of Business Economics, Springer, vol. 90(5), pages 879-916, June.
  49. 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.
  50. Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017. "Collusive tax evasion and social norms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
  51. Jahnke, Björn & Weisser, Reinhard A., 2019. "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, vol. 60(C).
  52. repec:hal:spmain:info:hdl:2441/2jbidihgpo8bia7dbd5ipjlsi9 is not listed on IDEAS
  53. 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.
  54. 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.
  55. Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
  56. Andrew Clark & Davis Masclet & Marie-Claire Villeval, 2006. "Effort and Comparison Income : Survey and Experimental Evidence," Working Papers 0601, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
  57. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, July.
  58. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
  59. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
  60. 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.
  61. Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.
  62. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
  63. Ushchev, Philip & Zenou, Yves, 2020. "Social norms in networks," Journal of Economic Theory, Elsevier, vol. 185(C).
  64. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  65. Konrad, Kai A. & Qari, Salmai, 2012. "The Last Refuge of a Scoundrel?," Munich Reprints in Economics 13960, University of Munich, Department of Economics.
  66. Kamijo, Y. & Nihonsugi, T. & Takeuchi, A. & Funaki, Y., 2014. "Sustaining cooperation in social dilemmas: Comparison of centralized punishment institutions," Games and Economic Behavior, Elsevier, vol. 84(C), pages 180-195.
  67. Annette Alstadsæter & Martin Jacob, 2017. "Who participates in tax avoidance? Evidence from Swedish microdata," Applied Economics, Taylor & Francis Journals, vol. 49(28), pages 2779-2796, June.
  68. Charroin, Liza & Fortin, Bernard & Villeval, Marie Claire, 2022. "Peer effects, self-selection and dishonesty," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 618-637.
  69. Fehr, Ernst & Glätzle-Rützler, Daniela & Sutter, Matthias, 2013. "The development of egalitarianism, altruism, spite and parochialism in childhood and adolescence," European Economic Review, Elsevier, vol. 64(C), pages 369-383.
  70. Cicognani, Simona & Mittone, Luigi, 2014. "Over-confidence and low-cost heuristics: An experimental investigation of choice behavior," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 8, pages 1-31.
  71. Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.
  72. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  73. Julien Benistant & Fabio Galeotti & Marie Claire Villeval, 2021. "The Distinct Impact of Information and Incentives on Cheating," Working Papers halshs-03110295, HAL.
  74. Huang, Lingbo & Xiao, Erte, 2021. "Peer effects in public support for Pigouvian taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 187(C), pages 192-204.
  75. Áureo de Paula, 2015. "Econometrics of network models," CeMMAP working papers 52/15, Institute for Fiscal Studies.
  76. Dimant, Eugen, 2019. "Contagion of pro- and anti-social behavior among peers and the role of social proximity," Journal of Economic Psychology, Elsevier, vol. 73(C), pages 66-88.
  77. Nordblom, Katarina & Zamac, Jovan, 2011. "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion," Working Paper Series 2011:13, Uppsala University, Department of Economics.
  78. 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.
  79. Bucciol, Alessandro & Montinari, Natalia & Piovesan, Marco, 2019. "It Wasn't Me! Visibility and Free Riding in Waste Disposal," Ecological Economics, Elsevier, vol. 157(C), pages 394-401.
  80. Casal, Sandro & Mittone, Luigi, 2016. "Social esteem versus social stigma: The role of anonymity in an income reporting game," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 55-66.
  81. 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.
  82. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  83. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
  84. Ariely, Dan & Garcia-Rada, Ximena & Gödker, Katrin & Hornuf, Lars & Mann, Heather, 2019. "The impact of two different economic systems on dishonesty," European Journal of Political Economy, Elsevier, vol. 59(C), pages 179-195.
  85. Bramoullé, Yann & Djebbari, Habiba & Fortin, Bernard, 2009. "Identification of peer effects through social networks," Journal of Econometrics, Elsevier, vol. 150(1), pages 41-55, May.
  86. Lars P. Feld & Benno Torgler & Bin Dong, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," CREMA Working Paper Series 2008-09, Center for Research in Economics, Management and the Arts (CREMA).
  87. Alessandro Bucciol & Natalia Montinari & Marco Piovesan & Jean-Robert Tyran, 2014. "It Wasn't Me! Visibility and Free Riding in Waste Sorting," Discussion Papers 14-12, University of Copenhagen. Department of Economics.
  88. Athanasios Lapatinas & Anastasia Litina & Eftichios S. Sartzetakis, 2011. "Corruption and Environmental Policy: An Alternative Perspective," Working Papers 2011.23, Fondazione Eni Enrico Mattei.
  89. Guy Lacroix & Natalia Radtchenko, 2011. "The changing intra-household resource allocation in Russia," Journal of Population Economics, Springer;European Society for Population Economics, vol. 24(1), pages 85-106, January.
  90. Zenou, Yves & Olcina, Gonzalo & Panebianco, Fabrizio, 2017. "Conformism, Social Norms and the Dynamics of Assimilation," CEPR Discussion Papers 12166, C.E.P.R. Discussion Papers.
  91. A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022. "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 797-826, July.
  92. Boly, Amadou & Gillanders, Robert, 2017. "Effective anti-corruption policy-making: What can we learn from experimental economics?," PEGNet Policy Briefs 9/2017, PEGNet - Poverty Reduction, Equity and Growth Network, Kiel Institute for the World Economy (IfW Kiel).
  93. Miklós Fellegi, 2013. "Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 35-40.
  94. 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.
  95. 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.
  96. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
  97. Itzhak Rasooly & Roberto Rozzi, 2022. "Masks, Cameras, and Social Pressure," Working Papers hal-03892947, HAL.
  98. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
  99. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
  100. Björn Jahnke, 2017. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," WIDER Working Paper Series 008, World Institute for Development Economic Research (UNU-WIDER).
  101. Liza Charroin & Bernard Fortin & Marie Claire Villeval, 2022. "Peer effects, self-selection and dishonesty," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03712450, HAL.
  102. Beugnot, Julie & Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2019. "Gender and peer effects on performance in social networks," European Economic Review, Elsevier, vol. 113(C), pages 207-224.
  103. 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.
  104. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
  105. Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021. "Political Alignment, Attitudes toward Government, and Tax Evasion," American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
  106. Dickinson, David L. & Masclet, David, 2023. "Unethical decision making and sleep restriction: Experimental evidence," Games and Economic Behavior, Elsevier, vol. 141(C), pages 484-502.
  107. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021. "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers 2133, Tampere University, Faculty of Management and Business, Economics.
  108. Beugnot, Julie & Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2017. "Gender and Peer Effects in Social Networks," IZA Discussion Papers 10588, Institute of Labor Economics (IZA).
  109. Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023. "Multidimensional tax compliance attitude," Discussion Papers 2023/7, Free University Berlin, School of Business & Economics.
  110. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(2), pages 125-177, April.
  111. 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.
  112. ten Kate, Fabian & Klasing, Mariko J. & Milionis, Petros, 2023. "Societal diversity, group identities and their implications for tax morale," Journal of Comparative Economics, Elsevier, vol. 51(3), pages 1048-1067.
  113. Galanis, Spyros & Vlassopoulos, Michael, 2014. "Concern for relative standing and deception," Discussion Paper Series In Economics And Econometrics 1403, Economics Division, School of Social Sciences, University of Southampton.
  114. Guillaume Fréchette, 2012. "Session-effects in the laboratory," Experimental Economics, Springer;Economic Science Association, vol. 15(3), pages 485-498, September.
  115. Marcelo Arbex & Justin M. Carre & Shawn N. Geniole & Enlinson Mattos, 2018. "Testosterone, personality traits and tax evasion," Working Papers 1801, University of Windsor, Department of Economics.
  116. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Villeval, 2010. "Cheating, emotions, and rationality: an experiment on tax evasion," Experimental Economics, Springer;Economic Science Association, vol. 13(2), pages 226-247, June.
  117. Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
  118. 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.
  119. 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.
  120. 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.
  121. Eiji Yamamura, 2015. "Norm for redistribution, social capital, and perceived tax burden: comparison between highand low-income households," Review of Economics and Institutions, Università di Perugia, vol. 6(2).
  122. Cãƒtãƒlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
  123. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
  124. 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.
  125. Cooper, David J. & Rege, Mari, 2011. "Misery loves company: Social regret and social interaction effects in choices under risk and uncertainty," Games and Economic Behavior, Elsevier, vol. 73(1), pages 91-110, September.
  126. 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).
  127. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
  128. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
  129. Sebastian Kube & Christian Traxler, 2011. "The Interaction of Legal and Social Norm Enforcement," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(5), pages 639-660, October.
  130. Marcelo de C. Griebeler, 2019. "“But everybody’s doing it!”: a model of peer effects on student cheating," Theory and Decision, Springer, vol. 86(2), pages 259-281, March.
  131. 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.
  132. Sanchez Villalba, Miguel, 2015. "Global inspection games," Journal of Public Economics, Elsevier, vol. 128(C), pages 59-72.
  133. Ogndal, Tone, 2012. "In the Shadow of the Labour Market," Memorandum 05/2012, Oslo University, Department of Economics.
  134. Ibanez, Marcela & Martinsson, Peter, 2008. "Can we do policy recommendations from a framed field experiment? The case of coca cultivation in Colombia," Working Papers in Economics 306, University of Gothenburg, Department of Economics.
  135. repec:hal:wpaper:halshs-00746617 is not listed on IDEAS
  136. Georgia Michailidou & Hande Erkut, 2022. "Lie O'Clock: Experimental Evidence on Intertemporal Lying Preferences," Working Papers 20220076, New York University Abu Dhabi, Department of Social Science, revised Apr 2022.
  137. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
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