Tax evasion and tax morale: A social network analysis
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DOI: 10.1016/j.ejpoleco.2020.101922
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- Damiani, Genaro Martín, 2024.
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- Damiani Genaro Martín, 2024. "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," Asociación Argentina de Economía Política: Working Papers 4724, Asociación Argentina de Economía Política.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Burgstaller, Lilith & Pfeil, Katharina, 2024. "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, vol. 101(C).
- Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Burgstaller, Lilith & Pfeil, Katharina, 2022. "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 22/6, Walter Eucken Institut e.V..
- Amzuică Bogdan-Florian & Mititelu Roxana-Adriana & Nișulescu Ileana, 2023. "Digitalization of Business – Implications on Tax Evasion Dimensions," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1888-1896, July.
- Pamp, Oliver & Lebacher, Michael & Thurner, Paul W. & Ziegler, Eva, 2021. "Explaining destinations and volumes of international arms transfers: A novel network Heckman selection model," European Journal of Political Economy, Elsevier, vol. 69(C).
- Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
- PETRAȘCU Daniela & CIOCANEA Bianca Cristina & PIȚU Ioan Cosmin, 2021. "Tax Evasion- Corrosive Factor for the National Economy," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 01, March.
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More about this item
Keywords
Tax evasion; Tax morale; Social norms; Social networks; Network centrality;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D85 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Network Formation
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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