Simon James

Personal Details

First Name:	Simon
Middle Name:
Last Name:	James
Suffix:
RePEc Short-ID:	pja236
	[This author has chosen not to make the email address public]
	http://business-school.exeter.ac.uk/about/whoswho/index.php?web_id=Simon_James
	University of Exeter Business School Streatham Court Exeter EX4 4PU United Kingdom

Affiliation

Business School
University of Exeter

Exeter, United Kingdom
http://business-school.exeter.ac.uk/
RePEc:edi:deexeuk (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.

   Cited by:

   1. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
   2. Iulia E. Labunets & Igor A. Mayburov, 2022. "The Impact of the Size of Enterprises on Tax Evasion in the Forestry Industry of Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 88-101.

2. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

   Cited by:

   1. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
   2. Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
      • Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
   3. Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.
   4. Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.

3. James, Simon & Alley, Clinton, 2008. "Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand," MPRA Paper 19858, University Library of Munich, Germany.

   Cited by:

   1. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
   2. Jason L. Saving & Alan D. Viard, 2015. "Are income taxes destined to rise? the fiscal imbalance and future tax policy," Working Papers 1502, Federal Reserve Bank of Dallas.
   3. James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.
   4. Mohamad Ali Roshidi Ahmad & Zuriadah Ismail & Hazianti Abdul Halim, 2016. "Awareness and Perception of Taxpayers towards Goods and Services Tax (GST) Implementation," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 75-94, November.

4. James, Simon, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.

   Cited by:

   1. Luca A Minola & Fred E Foldvary & David E Andersson, 2020. "Fiscal principles for self-organizing cities," Environment and Planning B, , vol. 47(2), pages 235-250, February.

5. James, Simon, 2004. "Financing multi-level government," MPRA Paper 26760, University Library of Munich, Germany.

   Cited by:

   1. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
   2. Wogart, Jan Peter, 2006. "Multiple Interfaces of Big Pharma and the Change of Global Health Governance in the Face of HIV/AIDS," GIGA Working Papers 24, GIGA German Institute of Global and Area Studies.
   3. James, Simon, 2010. "Combining the contributions of behavioral economics and other social sciences in understanding taxation and tax reform," MPRA Paper 26289, University Library of Munich, Germany.

6. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.

   Cited by:

   1. Agumas Alamirew Mebratu, 2024. "Theoretical foundations of voluntary tax compliance: evidence from a developing country," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-8, December.
   2. Olsen, Jerome & Kasper, Matthias & Enachescu, Janina & Benk, Serkan & Budak, Tamer & Kirchler, Erich, 2018. "Emotions and tax compliance among small business owners: An experimental survey," International Review of Law and Economics, Elsevier, vol. 56(C), pages 42-52.
   3. Emmanuel Eneche Onoja & Ademu Usman Odoma, 2021. "Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 7, July -Dec.
   4. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
   5. Boros, Anita, 2019. "Compliance Audit Issues of State-owned Business Associations," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(4), pages 542-558.
   6. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
   7. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
   8. Brindusa Tudose & Gabriela Tiplic, 2014. "The Tax System And Taxpayers Behavior," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
   9. Larissa BATRANCEA, 2014. "Luring Fiscal Refugees: The Highs And Lows Of Tax Havens," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 79-87, February.
   10. 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.
       • Fangfang Tan & Andrew Yim, 2011. "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers can_strategic_uncertainty, Max Planck Institute for Tax Law and Public Finance.
   11. Diana Onu & Lynne Oats, 2018. "Tax Talk: An Exploration of Online Discussions Among Taxpayers," Journal of Business Ethics, Springer, vol. 149(4), pages 931-944, June.
   12. Deena Azriana Wan Mohd Azmi & Seri Ayu Masuri Md Daud, 2024. "Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach," Accounting and Finance Research, Sciedu Press, vol. 13(1), pages 1-67, February.
   13. Dejan Ravselj & Aleksander Aristovnik, 2020. "The Relationship between Tax-Related Administrative Barriers and SMEs Characteristics: Evidence from Slovenia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 381-388.
   14. Silviu Gabriel Szentesi & Vanina Adoriana Trifan & Mioara Florina Pantea & Camelia Daniela Hațegan & Maria Sinaci, 2023. "Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 177-191, December.
   15. Balázs Hohmann, 2021. "Possibilities for Modernization of Conciliation Board Procedures in the Countries of Central and Eastern Europe - Online Dispute Resolution and Electronic Communication," European Journal of Social Sciences Articles, Revistia Research and Publishing, vol. 4, ejss_v4_i.
   16. TODOR Silvia Paula & DUMITER Florin Cornel & BREZEANU Petre, 2016. "The Influence Of Fiscal Pressure On The Taxpayers Behavior," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(3), pages 178-193, December.
   17. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
   18. Oludele Akinloye AKINBOADE, 2014. "Understanding the tax compliance culture of private sector tax practitioners in South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 6(3), pages 202-217.
   19. Emilian Dobrescu, 2018. "Functional trinity of public finance in an emerging economy," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 7(1), pages 1-27, December.
   20. Eliezer NIYORUGIRA, 2024. "The Effect of Taxpayer Awareness on Tax Compliance in Rwanda (Case Study: Kigali Sector 2022)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 618-638, April.
   21. 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.
   22. Koroseczné Pavlin Rita & Parádi-Dolgos Anett & Koponicsné Györke Diána, 2019. "The effects of employment policy measures on the labour demand of persons with changed working abilities," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 7(1), pages 37-46, December.
   23. Sandra Aulia & Haula Rosdiana & Inayati Inayati, 2022. "Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model," Sustainability, MDPI, vol. 14(22), pages 1-18, November.
   24. Wiwiek Prihandini, 2018. "The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 362-373.
   25. Mohammed Mahdi Obaid & Noraza Mat Udin, 2020. "Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 52-63, July.
   26. Egidijus Bikas & Greta Bagdonaitė, 2020. "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 590-605, December.
   27. Aktaş Güzel, Sonnur & Özer, Gökhan & Özcan, Murat, 2019. "The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 80-86.
   28. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
   29. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
   30. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
   31. Holler, Marianne & Hoelzl, Erik & Kirchler, Erich & Leder, Susanne & Mannetti, Lucia, 2008. "Framing of information on the use of public finances, regulatory fit of recipients and tax compliance," Journal of Economic Psychology, Elsevier, vol. 29(4), pages 597-611, August.
   32. Fadi Alasfour, 2019. "Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan," Journal of Business Ethics, Springer, vol. 155(1), pages 243-258, March.
   33. Anamaria-Geanina MACOVEI & Mihaela TULVINSCHI, 2020. "Econometric Analysis Of The Evolution Of Vat In Romania And Of The Directions To Follow For A Sustainable Economy," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 110-117, October.
   34. Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 97-106, July.
   35. Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M., 2022. "The cooperative approach to corporate tax compliance: An empirical assessment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
   36. Tudose Mihaela Brindusa & Strapuc Constantin, 2015. "The Impact Of Fiscality On The Behaviour Of Taxpayer. Analysis On The Example Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 5-9, June.
   37. Larissa Batrancea & Ramona-Anca Nichita & Ioan Batrancea, 2014. "Scrutinizing Trust In Authorities And Power Of Authorities As Facets Shaping The Mediterranean Tax Climate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 61-69, June.
   38. 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.
   39. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.
   40. Ibn e Hassan & Ahmed Naeem & Sidra Gulzar, 2021. "Voluntary tax compliance behavior of individual taxpayers in Pakistan," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-23, December.
   41. Mohd Rahim Khamis & Mohd Faizal bin Kamarudin, 2023. "The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior," Information Management and Business Review, AMH International, vol. 15(2), pages 17-34.
   42. James, Simon, 2004. "Financing multi-level government," MPRA Paper 26760, University Library of Munich, Germany.

Articles

1. Simon James, 2015. "The Contribution of the UK's Behavioural Insights Team," International Journal of Applied Behavioral Economics (IJABE), IGI Global, vol. 4(2), pages 53-70, April.

   Cited by:

2. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.

   Cited by:

   1. Miklós Antal & Ardjan Gazheli & Jeroen C.J.M. van den Bergh, 2012. "Behavioural Foundations of Sustainability Transitions. WWWforEurope Working Paper No. 3," WIFO Studies, WIFO, number 46424, April.

3. James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 35-53, March.

   Cited by:

   1. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
   2. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
   3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
   4. James, Simon & Alley, Clinton, 2008. "Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand," MPRA Paper 19858, University Library of Munich, Germany.
   5. Gillman, Max & Benk, Szilard & Csabafi, Tamas, 2023. "Supply-side economics with AS-AD in Ramsey dynamic general equilibrium," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 505-531.
   6. Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 7-22, April.
   7. Lindemann, Henrik, 2015. "Budgetary Interests and the Degree of Unbundling in Electricity Markets - An Empirical Analysis for OECD Countries," Hannover Economic Papers (HEP) dp-543, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.

4. John Hasseldine & Peggy Hite & Simon James & Marika Toumi, 2007. "Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 171-194, March.

   Cited by:

   1. Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
      • Dong, Sarah Xue & Sinning, Mathias, 2022. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
      • Dong, Sarah Xue & Sinning, Mathias, 2021. "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
   2. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
   3. Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
      • 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.
   4. Lucio Castro & Carlos Scartascini, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications IDB-WP-472, Inter-American Development Bank, Research Department.
      • Castro, Lucio & Scartascini, Carlos, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers) 4698, Inter-American Development Bank.
      • 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.
   5. 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.
      • Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments 00712, The Field Experiments Website.
      • 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," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
   6. Engström, Per & Hesselius, Patrik, 2007. "The information method - theory and application," Working Paper Series 2007:17, IFAU - Institute for Evaluation of Labour Market and Education Policy.
   7. Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017. "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
      • Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel, 2014. "The effect of tax preparation expenses for employees: Evidence from Germany," arqus Discussion Papers in Quantitative Tax Research 157, arqus - Arbeitskreis Quantitative Steuerlehre.
   8. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
      • Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
      • John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments 00391, The Field Experiments Website.
   9. Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
      • Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
      • Armenak Antinyan & Zareh Asatryan, 2020. "Nudging for Tax Compliance: A Meta-Analysis," CESifo Working Paper Series 8500, CESifo.
   10. Hjort, Jonas & Rao, Gautam & Moreira, Diana & Santini, Juan Francisco, 2020. "How Research Affects Policy: Experimental Evidence from 2,150 Brazilian Municipalities," CEPR Discussion Papers 14280, C.E.P.R. Discussion Papers.
       • Jonas Hjort & Diana Moreira & Gautam Rao & Juan Francisco Santini, 2019. "How Research Affects Policy: Experimental Evidence from 2,150 Brazilian Municipalities," NBER Working Papers 25941, National Bureau of Economic Research, Inc.
       • Jonas Hjort & Diana Moreira & Gautam Rao & Juan Francisco Santini, 2021. "How Research Affects Policy: Experimental Evidence from 2,150 Brazilian Municipalities," American Economic Review, American Economic Association, vol. 111(5), pages 1442-1480, May.
   11. Sandro Casal & Luigi Mittone, 2014. "Social Esteem versus Social Stigma: the role of anonymity in an income reporting game," CEEL Working Papers 1401, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
       • 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.
   12. Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2015. "The Making of Homo Honoratus: From Omission to Commission," Natural Field Experiments 00403, The Field Experiments Website.
       • Michael Hallsworth & John A. List & Robert D. Metcalfe & Ivo Vlaev, 2015. "The Making of Homo Honoratus: From Omission to Commission," NBER Working Papers 21210, National Bureau of Economic Research, Inc.
   13. Makoto Hasegawa & Jefrey L. Hoopes & Ryo Ishida & Joel Slemrod, 2013. "The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 571-608, September.
   14. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.
   15. Gillitzer, Christian & Sinning, Mathias, 2018. "Nudging businesses to pay their taxes: Does timing matter?," Ruhr Economic Papers 760, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
       • Gillitzer, Christian & Sinning, Mathias, 2020. "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 284-300.
       • Gillitzer, Christian & Sinning, Mathias, 2018. "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers 11599, Institute of Labor Economics (IZA).
   16. Uddin, Main & Wang, Liang Choon & Smyth, Russell, 2021. "Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia," Journal of Economic Behavior & Organization, Elsevier, vol. 188(C), pages 167-182.
       • Md. Main Uddin & Liang Choon Wang & Russell Smyth, 2020. "Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia," Monash Economics Working Papers 11-20, Monash University, Department of Economics.
   17. Deena Azriana Wan Mohd Azmi & Seri Ayu Masuri Md Daud, 2024. "Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach," Accounting and Finance Research, Sciedu Press, vol. 13(1), pages 1-67, February.
   18. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
   19. Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
   20. Sinning, Mathias & Zhang, Yinjunjie, 2023. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
       • Sinning, Mathias & Zhang, Yinjunjie (Jacquelyn), 2021. "Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance," IZA Discussion Papers 14252, Institute of Labor Economics (IZA).
       • Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Ruhr Economic Papers 900, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
   21. Dina Pomeranz, 2017. "Impact Evaluation Methods in Public Economics," Public Finance Review, , vol. 45(1), pages 10-43, January.
   22. Engström, Per & Hesselius, Patrik & Persson, Malin, 2007. "Excess use of Temporary Parental Benefit," Working Paper Series 2007:18, IFAU - Institute for Evaluation of Labour Market and Education Policy.
   23. Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018. "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 18(C), pages 30-49.
   24. Laura L. Leets & Amber Sprenger & Robert O. Hartman & Nicholas W. Kohn & Juli Simon Thomas & Chrissy T. Vu & Sandi Aguirre & Sanith Wijesinghe, 2020. "Effectiveness of nudges on small business tax compliance behavior," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(2).
   25. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
   26. Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
   27. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
   28. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
       • James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
   29. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
   30. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
   31. Sanne R. Van Duin & Henri C. Dekker & Jacco L. Wielhouwer & Juan P. Mendoza, 2018. "The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 467-519, May.
   32. Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
   33. Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials," IZA Discussion Papers 10795, Institute of Labor Economics (IZA).
       • Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers 698, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
   34. Khuc Dinh Nam & Nguyen Thi Binh Minh, 2021. "Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 11(1), pages 136-152.
   35. Sanchez, Gonzalo E, 2015. "The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence," MPRA Paper 94949, University Library of Munich, Germany.
   36. Collin,Matthew Edward & Di Maro,Vincenzo & Evans,David K. & Manang,Frederik, 2022. "Property Tax Compliance in Tanzania : Can Nudges Help ?," Policy Research Working Paper Series 10148, The World Bank.
       • Matthew Collin & Vincenzo Di Maro & David K. Evans & Fredrick Manang, 2022. "Property Tax Compliance in Tanzania: Can Nudges Help?," Working Papers 621, Center for Global Development.
   37. Leslie Berger & Lan Guo & Tisha King, 2020. "Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty," Journal of Business Ethics, Springer, vol. 167(2), pages 181-205, November.
   38. Peter John & Toby Blume, 2018. "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 1(1).
   39. Nagel, Hanskje & Rosendahl Huber, Laura & Van Praag, Mirjam & Goslinga, Sjoerd, 2019. "The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment," Journal of Business Venturing, Elsevier, vol. 34(2), pages 261-283.
   40. Maris Vainre & Laura Aaben & Alari Paulus & Helleka Koppel & Helelyn Tammsaar & Keiu Telve & Katre Koppel & Kaia Beilmann & Andero Uusberg, 2020. "Nudging towards tax compliance: A fieldwork-informed randomised controlled trial," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(1).
   41. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(7), pages 722-738, July.
   42. Leif Appelgren, 2019. "Optimal auditing of social benefit fraud: a case study," Empirical Economics, Springer, vol. 56(1), pages 203-231, January.
   43. 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.
   44. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.

5. Simon James, 2000. "Teaching tax principles and policy: comparing the single textbook and wider reading approaches," Accounting Education, Taylor & Francis Journals, vol. 9(3), pages 281-289.

   Cited by:

   1. Margaret Milner & Wan Ying Hill, 2008. "Support for Graphicacy: A Review of Textbooks Available to Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 173-185.

6. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 731-747.

   Cited by:

   1. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
   2. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
   3. James, Simon, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.

7. Simon James & Ian Wallschutsky, 1997. "Tax law improvement in Australia and the UK: the need for a strategy for simplification," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 445-460, November.

   Cited by:

   1. Lynne Oats, 2005. "Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 35-61.
   2. Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 97-106, July.
   3. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 731-747.

8. James, Simon, 1992. "Taxation and female participation in the labour market," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 715-734, December.

   Cited by:

   1. Juliane Hennecke, 2024. "The independent woman—locus of control and female labor force participation," Review of Economics of the Household, Springer, vol. 22(1), pages 329-357, March.

Chapters

1. Simon James, 2017. "Taxation and nudging," Chapters, in: Morris Altman (ed.), Handbook of Behavioural Economics and Smart Decision-Making, chapter 17, pages 317-330, Edward Elgar Publishing.

   Cited by:

   1. Simon Mollan & Kevin D. Tennent, 2015. "International taxation and corporate strategy: evidence from British overseas business, circa 1900-1965," Business History, Taylor & Francis Journals, vol. 57(7), pages 1054-1081, October.
   2. Janusch, Nicholas & Palm-Forster, Leah H. & Messer, Kent D. & Ferraro, Paul J., 2017. "Behavioral Insights for Agri-Environmental Program and Policy Design," 2018 Allied Social Sciences Association (ASSA) Annual Meeting, January 5-7, 2018, Philadelphia, Pennsylvania 266299, Agricultural and Applied Economics Association.

Books

1. Simon James & Adrian Sawyer & Tamer Budak (ed.), 2016. "The Complexity of Tax Simplification," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-47869-6, December.

   Cited by:

   1. Alexander I. Pogorletskiy, 2017. "Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(1), pages 29-42.
   2. Hoppe, Thomas, 2020. "Tax complexity in Australia: A survey-based comparison to the OECD average," arqus Discussion Papers in Quantitative Tax Research 251, arqus - Arbeitskreis Quantitative Steuerlehre.
   3. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren, 2017. "What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries," arqus Discussion Papers in Quantitative Tax Research 223, arqus - Arbeitskreis Quantitative Steuerlehre.
   4. Vlada V. Karpova & Viktoriia F. Tyschenko & Viktoriia N. Ostapenko & Yuriy B. Ivanov, 2020. "Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(3), pages 225-243.

2. Lamb, Margaret & Lymer, Andrew & Freedman, Judith & James, Simon (ed.), 2004. "Taxation: An Interdisciplinary Approach to Research," OUP Catalogue, Oxford University Press, number 9780199242931.

   Cited by:

   1. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
   2. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.

3. Simon James, 1998. "A Dictionary Of Taxation," Books, Edward Elgar Publishing, number 244.

   Cited by:

   1. Larissa Batrancea & Ioan Chirila & Ramona-Anca Nichita, 2014. "Fathoming Tax Havens Climate Through A Consequentialist Versus A Deontological Moral Lens," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 61-70, April.
   2. James, Malcolm, 2010. "Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 573-583.
   3. Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 97-106, July.
   4. Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 731-747.

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1. NEP-PBE: Public Economics (2) 2010-10-30 2010-11-13
2. NEP-ACC: Accounting and Auditing (1) 2010-10-30
3. NEP-CBE: Cognitive and Behavioural Economics (1) 2010-11-13
4. NEP-EVO: Evolutionary Economics (1) 2010-11-13
5. NEP-HPE: History and Philosophy of Economics (1) 2010-11-13

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