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Tax Morale

Citations

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Cited by:

  1. van der Windt, Peter & Humphreys, Macartan & Medina, Lily & Timmons, Jeffrey F. & Voors, Maarten, 2019. "Citizen Attitudes Toward Traditional and State Authorities: Substitutes or Complements?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(12), pages 1810-1840.
  2. Berman, Eli & Callen, Michael & Gibson, Clark C. & Long, James D. & Rezaee, Arman, 2019. "Election fairness and government legitimacy in Afghanistan," Journal of Economic Behavior & Organization, Elsevier, vol. 168(C), pages 292-317.
  3. Martina Bazzoli & Paolo Di Caro & Francesco Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," FBK-IRVAPP Working Papers 2020-02, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
  4. Timothy Besley & Anders Jensen & Torsten Persson, 2023. "Norms, Enforcement, and Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 105(4), pages 998-1007, July.
  5. 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).
  6. 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).
  7. 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.
  8. Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
  9. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
  10. Alvaro Forteza & Cecilia Noboa, 2021. "Tolerance of tax evasion," International Economics and Economic Policy, Springer, vol. 18(4), pages 767-786, October.
  11. Bourguignon, François & Platteau, Jean-Philippe, 2018. "Optimal management of transfers: An odd paradox," Journal of Public Economics, Elsevier, vol. 162(C), pages 143-157.
  12. Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
  13. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
  14. Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021. "Steuerehrlichkeit und Steuerlotterien [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 953-955, December.
  15. 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.
  16. Samreen Malik & Benedikt Mihm & Florian Timme, 2018. "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 200-239, February.
  17. Giorgio Gulino & Federico Masera, 2023. "Contagious Dishonesty: Corruption Scandals and Supermarket Theft," American Economic Journal: Applied Economics, American Economic Association, vol. 15(4), pages 218-251, October.
  18. Perez-Truglia, Ricardo & Troiano, Ugo, 2018. "Shaming tax delinquents," Journal of Public Economics, Elsevier, vol. 167(C), pages 120-137.
  19. Bellemare, Charles & Deversi, Marvin & Englmaier, Florian, 2019. "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," Rationality and Competition Discussion Paper Series 190, CRC TRR 190 Rationality and Competition.
  20. Gil S. Epstein & Ira N. Gang, 2019. "Inequality, good governance, and endemic corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
  21. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
  22. Alejandro Esteller-Moré & Umberto Galmarini, 2023. "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers 2023/03, Institut d'Economia de Barcelona (IEB).
  23. Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2014. "Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany," Working Papers tax-mpg-rps-2014-23, Max Planck Institute for Tax Law and Public Finance.
  24. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  25. Dimant, Eugen & van Kleef, Gerben A. & Shalvi, Shaul, 2020. "Requiem for a Nudge: Framing effects in nudging honesty," Journal of Economic Behavior & Organization, Elsevier, vol. 172(C), pages 247-266.
  26. Ronconi, Lucas, 2019. "From Citizen's Rights to Civic Responsibilities," IZA Discussion Papers 12457, Institute of Labor Economics (IZA).
  27. Aristidis Bitzenis & Vasileios Vlachos & Friedrich Schneider, 2016. "An Exploration of the Greek Shadow Economy: Can Its Transfer into the Official Economy Provide Economic Relief Amid the Crisis?," Journal of Economic Issues, Taylor & Francis Journals, vol. 50(1), pages 165-196, January.
  28. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
  29. Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018. "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series 7218, CESifo.
  30. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
  31. Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
  32. Odd-Helge Fjeldstad & Ivar Kolstad & Arne Wiig, 2018. "Most people are not economists: Citizen preferences for corporate taxation," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  33. Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," NBER Working Papers 27666, National Bureau of Economic Research, Inc.
  34. Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2022. "The Weak State Trap," Economica, London School of Economics and Political Science, vol. 89(354), pages 293-331, April.
  35. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
  36. Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019. "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
  37. Sausgruber, Rupert & Sonntag, Axel & Tyran, Jean-Robert, 2021. "Disincentives from redistribution: evidence on a dividend of democracy," European Economic Review, Elsevier, vol. 136(C).
  38. 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.
  39. Abbink, Klaus & Ryvkin, Dmitry & Serra, Danila, 2020. "Corrupt police," Games and Economic Behavior, Elsevier, vol. 123(C), pages 101-119.
    • Klaus Abbink & Dmitry Ryvkin & Danila Serra, 2018. "Corrupt police," Working Papers wp2018_09_01, Department of Economics, Florida State University, revised Sep 2018.
  40. Schützhofer, Timm B., 2016. "Ecuador’s fiscal policies in the context of the citizens’ revolution: a ‘virtuous cycle’ and its limits," IDOS Discussion Papers 15/2016, German Institute of Development and Sustainability (IDOS).
  41. Michael Chirico & Robert Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2017. "Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies," NBER Working Papers 23243, National Bureau of Economic Research, Inc.
  42. Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020. "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, vol. 81(C).
  43. Dharmapala, Dhammika, 2016. "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, vol. 141(C), pages 29-37.
  44. 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.
  45. Natalia Borzino & Enrique Fatas & Emmanuel Peterle, 2015. "In Gov we trust: Voluntary compliance in networked investment games," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS) 15-21, School of Economics, University of East Anglia, Norwich, UK..
  46. Sarracino, Francesco & Greyling, Talita & O'Connor, Kelsey J. & Peroni, Chiara & Rossouw, Stephanié, 2022. "Trust Predicts Compliance with COVID-19 Containment Policies: Evidence from Ten Countries Using Big Data," IZA Discussion Papers 15171, Institute of Labor Economics (IZA).
  47. Ortega, Daniel & Scartascini, Carlos, 2020. "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, vol. 170(C), pages 286-300.
  48. Chih-Wen Mao & Wen-Chieh Wu, 2019. "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 145-166, February.
  49. Philipp Doerrenberg & Jan Schmitz, 2017. "Tax compliance and information provision. A field experiment with small firms," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 1(1), pages 47-54, February.
  50. Alvaro Forteza & Cecilia Noboa, 2015. "Tolerance to Tax Evasion," Documentos de Trabajo (working papers) 1015, Department of Economics - dECON.
  51. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
  52. Ivar Kolstad & Arne Wiig & Odd‐Helge Fjeldstad, 2021. "Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania," Review of Development Economics, Wiley Blackwell, vol. 25(2), pages 548-562, May.
  53. Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
  54. Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018. "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series 1814, Economics, The University of Manchester.
  55. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
  56. 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).
  57. Belmonte, Alessandro & Dell'Anno, Roberto & Teobaldelli, Désirée, 2018. "Tax morale, aversion to ethnic diversity, and decentralization," European Journal of Political Economy, Elsevier, vol. 55(C), pages 204-223.
  58. 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.
  59. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
  60. Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019. "The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan," Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
  61. Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020. "You’ve Got Mail: A Randomized Field Experiment on Tax Evasion," Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
  62. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.
  63. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
  64. Pedro A. Cabra-Acela, 2021. "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE 19419, Universidad de los Andes, Facultad de Economía, CEDE.
  65. Olena Tymchenko & Yuliia Sybirianska & Alla Abramova, 2019. "The Approach to Tax Debtors Segmentation," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 103-119.
  66. Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
  67. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, Institute of Labor Economics (IZA).
  68. McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok, 2021. "Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis," Energy Policy, Elsevier, vol. 156(C).
  69. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
  70. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
  71. Francesco Sarracino & Talita Greyling & Kelsey J. O'Connor & Chiara Peroni & Stephanie Rossouw, 2021. "Trust predicts compliance to Covid-19 containment policies: evidence from ten countries using big data," Department of Economics University of Siena 858, Department of Economics, University of Siena.
  72. Boyer, Pierre C. & Dwenger, Nadja & Rincke, Johannes, 2016. "Do norms on contribution behavior affect intrinsic motivation? Field-experimental evidence from Germany," Journal of Public Economics, Elsevier, vol. 144(C), pages 140-153.
  73. Austin, Chelsea Rae & Bobek, Donna D. & Jackson, Scott, 2021. "Does prospect theory explain ethical decision making? Evidence from tax compliance," Accounting, Organizations and Society, Elsevier, vol. 94(C).
  74. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
  75. Bethencourt, Carlos & Kunze, Lars, 2020. "Social norms and economic growth in a model with labor and capital income tax evasion," Economic Modelling, Elsevier, vol. 86(C), pages 170-182.
  76. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019. "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series 7731, CESifo.
  77. Daniele Coen-Pirani & Michael Wooley, 2018. "Fiscal Centralization: Theory and Evidence from the Great Depression," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 39-61, May.
  78. Jinghua Wang & Jiankun Lu, 2021. "Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 327-347, June.
  79. Rustam Romaniuc & Dimitri Dubois & Eugen Dimant & Adrian Lupusor & Valeriu Prohnitchi, 2022. "Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France," Public Choice, Springer, vol. 190(1), pages 127-147, January.
  80. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
  81. Guy Meunier & Ingmar Schumacher, 2020. "The importance of considering optimal government policy when social norms matter for the private provision of public goods," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 630-655, June.
  82. Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
  83. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
  84. 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.
  85. Bruno, Randolph Luca, 2019. "Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model," European Journal of Political Economy, Elsevier, vol. 56(C), pages 193-211.
  86. Boly, Amadou & Konte, Maty & Shimeles, Abebe, 2019. "Corruption and tax morale in Africa," MERIT Working Papers 2019-042, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  87. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  88. Dufwenberg, Martin & Dufwenberg, Martin A., 2018. "Lies in disguise – A theoretical analysis of cheating," Journal of Economic Theory, Elsevier, vol. 175(C), pages 248-264.
  89. Di Gioacchino, Debora & Fichera, Domenico, 2020. "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, vol. 65(C).
  90. Leonardo Barros Torres & Jaylson Jair da Silveira, Gilberto Tadeu Lima, 2022. "To Comply or not to Comply: Persistent Heterogeneity in Tax Compliance and Macroeconomic Dynamics," Working Papers, Department of Economics 2022_04, University of São Paulo (FEA-USP).
  91. Rutkauskas Virgilijus, 2016. "Factors Behind Weak Tax Morale: The Case of European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(3), pages 7-27, December.
  92. Tomasz Mickiewicz & Anna Rebmann & Arnis Sauka, 2019. "To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment," Journal of Business Ethics, Springer, vol. 157(1), pages 75-93, June.
  93. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
  94. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  95. Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021. "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, vol. 2021(2), pages 145-169.
  96. Christoph Rössler & Tim Friehe, 2020. "Liability, morality, and image concerns in product accidents with third parties," European Journal of Law and Economics, Springer, vol. 50(2), pages 295-312, October.
  97. Ioana Alexandra HORODNIC & Colin C WILLIAMS & Rodica IANOLE-CÄ‚LIN, 2020. "Does higher cash-in-hand income motivate young people to engage in under-declared employment?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 48-69, December.
  98. Gibson Brandon, Rajna & Wagner, Alexander F. & Tanner, Carmen, 2014. "How effective are social norm interventions? Evidence from a laboratory experiment on managerial honesty," CEPR Discussion Papers 9880, C.E.P.R. Discussion Papers.
  99. Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021. "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 770-784.
  100. Amedeo Argentiero & Sandro Casal & Luigi Mittone & Azzurra Morreale, 2021. "Tax evasion and inequality: some theoretical and empirical insights," Economics of Governance, Springer, vol. 22(4), pages 309-320, December.
  101. Fabio Lamantia & Mario Pezzino & Fabio Tramontana, 2017. "Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms," Economics Discussion Paper Series 1707, Economics, The University of Manchester.
  102. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  103. Prince Chukwuneme Enwereji & Marius Potgieter, 2018. "Establishing a Payment Culture for Municipal Services in the North West Province: A Conceptual Framework," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 227-234.
  104. Martin Dufwenberg & Katarina Nordblom, 2022. "Tax evasion with a conscience," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(1), pages 5-29, February.
  105. Gabriel Leonardo & Jorge Martinez-Vazquez, 2016. "Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1608, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  106. 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.
  107. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  108. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  109. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
  110. Giovanni, Domenico De & Lamantia, Fabio & Pezzino, Mario, 2019. "A behavioral model of evolutionary dynamics and optimal regulation of tax evasion," Structural Change and Economic Dynamics, Elsevier, vol. 50(C), pages 79-89.
  111. Nivakan Sritharan & Sahari Salawati, 2019. "Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(3), pages 160-172, July.
  112. Giovanni D’Alessio, 2021. "What do Italians think about tax evasion?," Questioni di Economia e Finanza (Occasional Papers) 607, Bank of Italy, Economic Research and International Relations Area.
  113. Korgaonkar, Chinmay N, 2022. "The Determinants of Tax Morale in India," Working Papers 22/381, National Institute of Public Finance and Policy.
  114. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
  115. Adelaide Baronchelli & Alessandra Foresta & Roberto Ricciuti, 2020. "The Words That Keep People Apart. Official Language, Accountability and Fiscal Capacity," CESifo Working Paper Series 8437, CESifo.
  116. Joseph Nyamapheni & Zurika Robinson, 2021. "Determinants of Tax Morale: Cross-Sectional Evidence from Africa," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 84-99, December.
  117. 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.
  118. Bag, Parimal K. & Wang, Peng, 2021. "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, vol. 184(C), pages 99-116.
  119. Blaine Robbins & Edgar Kiser, 2018. "Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion," Rationality and Society, , vol. 30(2), pages 247-301, May.
  120. Marina Purina, 2021. "Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(2), pages 05-28.
  121. Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
  122. Raúl López-Pérez & Aldo Ramírez-Almudio, 2020. "Why people give to their governments: The role of outcome-oriented norms," Working Papers 2007, Instituto de Políticas y Bienes Públicos (IPP), CSIC.
  123. Leonor Freire Costa & Paulo Brito, 2018. "Why did people pay taxes? Fiscal innovation in Portugal and state making in times of political struggle (1500-1680)," Working Papers GHES - Office of Economic and Social History 2018/59, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa.
  124. Chowdhury Mohammad Sakib Anwar & Alexander Matros & Sonali Sen Gupta, 2018. "Tax Evasion, Embezzlement and Public Good Provision," Working Papers 232397285, Lancaster University Management School, Economics Department.
  125. International Monetary Fund, 2016. "Albania: Selected Issues," IMF Staff Country Reports 2016/143, International Monetary Fund.
  126. 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.
  127. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
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