Norms, Enforcement, and Tax Evasion
Author
Abstract
Suggested Citation
Note: PE POL
Download full text from publisher
Other versions of this item:
- 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.
- Besley, Timothy & Jensen, Anders Ditlev & Persson, Torsten, 2021. "Norms, enforcement, and tax evasion," LSE Research Online Documents on Economics 111519, London School of Economics and Political Science, LSE Library.
- Persson, Torsten & Besley, Tim & Jensen, Anders, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
References listed on IDEAS
- George A. Akerlof & Janet L. Yellen, 1990. "The Fair Wage-Effort Hypothesis and Unemployment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 105(2), pages 255-283.
- Leonardo Bursztyn & Robert Jensen, 2017.
"Social Image and Economic Behavior in the Field: Identifying, Understanding, and Shaping Social Pressure,"
Annual Review of Economics, Annual Reviews, vol. 9(1), pages 131-153, September.
- Leonardo Bursztyn & Robert Jensen, 2016. "Social Image and Economic Behavior in the Field: Identifying, Understanding and Shaping Social Pressure," NBER Working Papers 23013, National Bureau of Economic Research, Inc.
- Raj Chetty, 2009.
"Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods,"
Annual Review of Economics, Annual Reviews, vol. 1(1), pages 451-488, May.
- Raj Chetty, 2008. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," NBER Working Papers 14399, National Bureau of Economic Research, Inc.
- Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
- Roland Benabou & Jean Tirole, 2011.
"Laws and Norms,"
NBER Working Papers
17579, National Bureau of Economic Research, Inc.
- Benabou, Roland & Tirole, Jean, 2012. "Laws and Norms," IZA Discussion Papers 6290, Institute of Labor Economics (IZA).
- Tirole, Jean & Bénabou, Roland, 2011. "Laws and Norms," CEPR Discussion Papers 8663, C.E.P.R. Discussion Papers.
- Roland Benabou & Jean Tirole, 2011. "Laws and Norms," Working Papers 2011-2, Princeton University. Economics Department..
- Timothy Besley & Ian Preston, 2007.
"Electoral Bias and Policy Choice: Theory and Evidence,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(4), pages 1473-1510.
- Timothy Besley & Ian Preston, 2006. "Electoral Bias and Policy Choice:Theory and Evidence," STICERD - Political Economy and Public Policy Paper Series 17, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Tim Besley & Ian Preston, 2007. "Electoral bias and policy choice: theory and evidence," IFS Working Papers W07/06, Institute for Fiscal Studies.
- Tim Besley & Ian Preston, 2006. "Electoral bias and policy choice: theory and evidence," IFS Working Papers W06/03, Institute for Fiscal Studies.
- Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015.
"Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States,"
Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
- Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
- Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers 17770, National Bureau of Economic Research, Inc.
- Imbens, Guido W. & Lemieux, Thomas, 2008.
"Regression discontinuity designs: A guide to practice,"
Journal of Econometrics, Elsevier, vol. 142(2), pages 615-635, February.
- Guido Imbens & Thomas Lemieux, 2007. "Regression Discontinuity Designs: A Guide to Practice," NBER Working Papers 13039, National Bureau of Economic Research, Inc.
- Guido Imbens & Thomas Lemieux, 2007. "Regression Discontinuity Designs: A Guide to Practice," NBER Technical Working Papers 0337, National Bureau of Economic Research, Inc.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009.
"Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information,"
Discussion Paper Series of the Max Planck Institute for Research on Collective Goods
2009_31, Max Planck Institute for Research on Collective Goods.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Working Papers 2009-23, Faculty of Economics and Statistics, Universität Innsbruck.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," NRN working papers 2009-23, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," CESifo Working Paper Series 2787, CESifo.
- Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2013.
"Testing Enforcement Strategies In The Field: Threat, Moral Appeal And Social Information,"
Journal of the European Economic Association, European Economic Association, vol. 11(3), pages 634-660, June.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
- Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," CESifo Working Paper Series 2787, CESifo.
- Besley, Timothy & Preston, Ian & Ridge, Michael, 1997.
"Fiscal anarchy in the UK: Modelling poll tax noncompliance,"
Journal of Public Economics, Elsevier, vol. 64(2), pages 137-152, May.
- Timothy Besley & Ian Preston & Michael Ridge, "undated". "Fiscal anarchy in the UK: modelling poll tax noncompliance," Public Policy Discussion Papers 96-02, Economics and Finance Section, School of Social Sciences, Brunel University.
- Timothy Besley & Ian Preston & Michael Ridge, 1993. "Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance," NBER Working Papers 4498, National Bureau of Economic Research, Inc.
- Kotlikoff, Laurence J & Persson, Torsten & Svensson, Lars E O, 1988. "Social Contracts as Assets: A Possible Solution to the Time-Consistency Problem," American Economic Review, American Economic Association, vol. 78(4), pages 662-677, September.
- Erard, Brian & Feinstein, Jonathan S, 1994.
"The Role of Moral Sentiments and Audit Perceptions in Tax Compliance,"
Public Finance = Finances publiques, , vol. 49(Supplemen), pages 70-89.
- Brian Erard & Jonathan Feinstein, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Carleton Industrial Organization Research Unit (CIORU) 94-03, Carleton University, Department of Economics.
- John F. Helliwell & Shun Wang & Jinwen Xu, 2016.
"How Durable are Social Norms? Immigrant Trust and Generosity in 132 Countries,"
Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 128(1), pages 201-219, August.
- John F. Helliwell & Shun Wang & Jinwen Xu, 2014. "How Durable are Social Norms? Immigrant Trust and Generosity in 132 Countries," NBER Working Papers 19855, National Bureau of Economic Research, Inc.
- Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, April.
- Helliwell, John F., 2003.
"How's life? Combining individual and national variables to explain subjective well-being,"
Economic Modelling, Elsevier, vol. 20(2), pages 331-360, March.
- John F. Helliwell, 2002. "How's Life? Combining Individual and National Variables to Explain Subjective Well-Being," NBER Working Papers 9065, National Bureau of Economic Research, Inc.
- Benno Torgler, 2007. "Tax Compliance and Tax Morale," Books, Edward Elgar Publishing, number 4096.
- Erzo F. P. Luttmer & Monica Singhal, 2014.
"Tax Morale,"
Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-168, Fall.
- Luttmer, Erzo F.P. & Singhal, Monica, 2014. "Tax Morale," IZA Discussion Papers 8448, Institute of Labor Economics (IZA).
- Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
- Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April.
- Ruixue Jia & Torsten Persson, 2019. "Individual vs. Social Motives in Identity Choice: Theory and Evidence from China," NBER Working Papers 26008, National Bureau of Economic Research, Inc.
- Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016.
"Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 203-232, August.
- Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2016. "Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany," LSE Research Online Documents on Economics 66118, London School of Economics and Political Science, LSE Library.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- McCrary, Justin, 2008. "Manipulation of the running variable in the regression discontinuity design: A density test," Journal of Econometrics, Elsevier, vol. 142(2), pages 698-714, February.
- Michihiro Kandori, 1992.
"Social Norms and Community Enforcement,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(1), pages 63-80.
- Michi Kandori, 2010. "Social Norms and Community Enforcement," Levine's Working Paper Archive 630, David K. Levine.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Anders Jensen, 2019. "Norms, Enforcement, and Tax Evasion," CID Working Papers 372, Center for International Development at Harvard University.
- 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.
- Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
- 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.
- Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
- Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017. "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics 10/2017, Norwegian School of Economics, Department of Economics.
- 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.
- 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).
- Opromolla, Luca David & Garcia, Filomena & Vezzulli, Andrea & Marques, Rafael, 2018. "The effects of official and unofficial information on tax compliance," CEPR Discussion Papers 12886, C.E.P.R. Discussion Papers.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers 2018-004, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CESifo Working Paper Series 7020, CESifo.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The effects of official and unofficial information on tax compliance," GEE Papers 00101, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Apr 2018.
- Luca David Opromolla & Filomena Garcia, 2018. "The effects of official and unofficial information on tax compliance," Working Papers w201809, Banco de Portugal, Economics and Research Department.
- Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The effects of official and unofficial information on tax compliance," Working Papers REM 2018/37, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- 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.
- Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers 15-028, ZEW - Leibniz Centre for European Economic Research.
- Dwenger, Nadja & Treber, Lukas, 2018.
"Shaming for tax enforcement: Evidence from a new policy,"
Hohenheim Discussion Papers in Business, Economics and Social Sciences
21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.
- 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.
- Philipp Doerrenberg & Andreas Peichl, 2017. "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Doerrenberg, Philipp & Peichl, Andreas, 2018. "Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment," IZA Discussion Papers 11714, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Peichl, Andreas, 2017. "Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment," ZEW Discussion Papers 17-045, ZEW - Leibniz Centre for European Economic Research.
- Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019.
"Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan,"
NBER Working Papers
25623, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020. "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series 8152, CESifo.
- Waseem, Mazhar & Slemrod, Joel & Ur Rehman, Obeid, 2020. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CEPR Discussion Papers 14463, C.E.P.R. Discussion Papers.
- repec:idq:ictduk:8967 is not listed on IDEAS
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024.
"Why should I comply with taxes if others don't?: an experimental study testing informational effects,"
Working Papers
hal-04635966, HAL.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- 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.
- repec:idq:ictduk:13726 is not listed on IDEAS
- Traxler, Christian, 2010.
"Social norms and conditional cooperative taxpayers,"
European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- 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.
- Jan-Emmanuel De Neve & Clement Imbert & Maarten Luts & Johannes Spinnewijn & Teodora Tsankova, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," CEP Discussion Papers dp1621, Centre for Economic Performance, LSE.
- De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM b20f188f-8142-484a-bb21-f, Tilburg University, School of Economics and Management.
- Spinnewijn, Johannes & De Neve, Jan-Emmanuel & Imbert, Clément & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CEPR Discussion Papers 13733, C.E.P.R. Discussion Papers.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CAGE Online Working Paper Series 458, Competitive Advantage in the Global Economy (CAGE).
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 106265, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 102725, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
- 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.
- 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.
- 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.
- 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.
- 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.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015.
"Tax evasion and social information: an experiment in Belgium, France, and the Netherlands,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," PSE-Ecole d'économie de Paris (Postprint) halshs-01155326, HAL.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," Post-Print halshs-01155326, HAL.
- LEFEBVRE, Mathieu & PESTIEAU, Pierre & RIEDL, Arno & VILLEVAL, Marie Claire, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," LIDAM Reprints CORE 2648, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
More about this item
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2019-03-04 (Microeconomic European Issues)
- NEP-IUE-2019-03-04 (Informal and Underground Economics)
- NEP-LAW-2019-03-04 (Law and Economics)
- NEP-PBE-2019-03-04 (Public Economics)
- NEP-PUB-2019-03-04 (Public Finance)
- NEP-SOC-2019-03-04 (Social Norms and Social Capital)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberwo:25575. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.