Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
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DOI: 10.1177/1091142106295757
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References listed on IDEAS
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Citations
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Cited by:
- 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.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- repec:dau:papers:123456789/4728 is not listed on IDEAS
- Marisa Ratto & Richard Thomas & David Ulph, 2013.
"The Indirect Effects of Auditing Taxpayers,"
Public Finance Review, , vol. 41(3), pages 317-333, May.
- Marisa Ratto & Richard Thomas & David Ulph, 2013. "The indirect effects of auditing taxpayers," Post-Print hal-01651143, HAL.
- Alm, James & Shimshack, Jay, 2014.
"Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,"
Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
- James Alm & Jay Shimshack, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers 1409, Tulane University, Department of Economics.
- 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.
- Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2018. "Tax Evasion on a Social Network," CESifo Working Paper Series 7063, CESifo.
- Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2019. "Tax Evasion on a Social Network," Working Papers 2019005, The University of Sheffield, Department of Economics.
- Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2018. "Tax Evasion on a Social Network," IZA Discussion Papers 11535, Institute of Labor Economics (IZA).
- Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
- Gemmell, Norman & Ratto, Marisa, 2012.
"Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 33-57, March.
- Marisa Ratto & Norman Gemmell, 2012. "Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries," Post-Print hal-01653615, HAL.
- Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
- Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
- Athanasios O. Tagkalakis, 2014. "The direct and indirect effects of audits on the tax revenue in Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 984-1001.
- 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.
- Andrew R. Finley, 2019. "The impact of large tax settlement favorability on firms’ subsequent tax avoidance," Review of Accounting Studies, Springer, vol. 24(1), pages 156-187, March.
- Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
- Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
- 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.
- Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
- Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
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Keywords
tax evasion; personal income tax; panel data; econometrics;All these keywords.
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