Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
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Cited by:
- Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
- Salvatore Capasso & Lorenzo Cicatiello & Elina De Simone & Lodovico Santoro, 2022. "Corruption and tax revenues: Evidence from Italian regions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 1129-1152, December.
- Matthias Weber & Arthur Schram, 2017.
"The Non‐equivalence of Labour Market Taxes: A Real‐effort Experiment,"
Economic Journal, Royal Economic Society, vol. 127(604), pages 2187-2215, September.
- Matthias Weber & Arthur Schram, 2013. "The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment," Tinbergen Institute Discussion Papers 13-030/I, Tinbergen Institute.
- European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Hussein Salia, 2016. "The Effect of Value Added Tax on Corporate Cash Flow in Ghana," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(7), pages 303-303, June.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
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- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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More about this item
Keywords
Comparative analysis of tax systems ; behavioral public finance ; optimal tax mix ; noncompliance ; framing;All these keywords.
JEL classification:
- C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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