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Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
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Cited by:
- Chandler McClellan, 2019. "Growth Effects of VAT Evasion and Enforcement," Public Finance Review, , vol. 47(3), pages 530-557, May.
- James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006.
"Russian attitudes toward paying taxes – before, during, and after the transition,"
International Journal of Social Economics, Emerald Group Publishing Limited, vol. 33(12), pages 832-857, December.
- James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005. "Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition," CREMA Working Paper Series 2005-27, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Friedrich Schneider & Christoph Schaltegger, 2010.
"Local autonomy, tax morale, and the shadow economy,"
Public Choice,
Springer, vol. 144(1), pages 293-321, July.
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008. "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series 2008-24, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology.
- Iskandar, Deden Dinar & Wuenscher, Tobias & Badhuri, Anik, 2012. "The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia," 86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK 134977, Agricultural Economics Society.
- Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
- Kenju Kamei & Louis Putterman & Jean-Robert Tyran, 2019. "Civic Engagement as a Second-Order Public Good," Working Papers 2019-8, Brown University, Department of Economics.
- Hannah Schildberg-Hörisch & Christina Strassmair, 2012.
"An Experimental Test of the Deterrence Hypothesis,"
The Journal of Law, Economics, and Organization, Oxford University Press, vol. 28(3), pages 447-459, August.
- Hörisch, Hannah & Strassmair, Christina, 2008. "An experimental test of the deterrence hypothesis," Discussion Papers in Economics 2139, University of Munich, Department of Economics.
- Hörisch, Hannah & Strassmair, Christina, 2008. "An experimental test of the deterrence hypothesis," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 229, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Müller, Martin & Olsen, Jerome & Kirchler, Erich & Kogler, Christoph, 2023. "How explicit expected value information affects tax compliance decisions and information acquisition," Journal of Economic Psychology, Elsevier, vol. 99(C).
- Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007.
"With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy,"
Berkeley Olin Program in Law & Economics, Working Paper Series
qt6331x6vz, Berkeley Olin Program in Law & Economics.
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
- Frey, Bruno S. & Torgler, Benno, 2007.
"Tax morale and conditional cooperation,"
Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," IEW - Working Papers 286, Institute for Empirical Research in Economics - University of Zurich.
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," CREMA Working Paper Series 2006-11, Center for Research in Economics, Management and the Arts (CREMA).
- Frey, Bruno S. & Torgler, Benno, 2006. "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series qt3rd3f982, Berkeley Olin Program in Law & Economics.
- 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.
- Tim Lohse & Salmai Qari, 2018. "Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?," Discussion Papers of DIW Berlin 1751, DIW Berlin, German Institute for Economic Research.
- Schneider Friedrich, 2010. "The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries," Review of Law & Economics, De Gruyter, vol. 6(3), pages 441-468, December.
- 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.
- Doerrenberg, Philipp & Duncan, Denvil, 2014.
"Experimental evidence on the relationship between tax evasion opportunities and labor supply,"
European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Benno Torgler & Friedrich Schneider, 2005. "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series 2005-06, Center for Research in Economics, Management and the Arts (CREMA).
- Jordi Caballé & Judith Panadés, 2005.
"Cost Uncertainty and Taxpayer Compliance,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 239-263, May.
- Jordi Caballé & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," UFAE and IAE Working Papers 640.04, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Jordi Caballé & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," Working Papers 127, Barcelona School of Economics.
- Justina A.V. Fischer & Benno Torgler, 2006.
"Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital,"
University of St. Gallen Department of Economics working paper series 2006
2006-04, Department of Economics, University of St. Gallen.
- Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," CREMA Working Paper Series 2006-04, Center for Research in Economics, Management and the Arts (CREMA).
- Fischer, Justina A. V. & Torgler, Benno, 2006. "Does envy destroy social fundamentals? The impact of relative income position on social capital," LSE Research Online Documents on Economics 6640, London School of Economics and Political Science, LSE Library.
- Benno Torgler & Justina A.V. Fischer, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," Working Papers 2006.38, Fondazione Eni Enrico Mattei.
- Alm, James & Bruner, David M. & McKee, Michael, 2016.
"Honesty or dishonesty of taxpayer communications in an enforcement regime,"
Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
- James Alm & David M. Bruner & Michael McKee, 2016. "Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime," Working Papers 1620, Tulane University, Department of Economics.
- Friedrich Schneider, 2023.
"Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer,"
Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
- Friedrich Schneider, 2021. "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series 9434, CESifo.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014.
"The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services,"
Working Papers
2014-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The hidden costs of tax evasion: collaborative tax evasion in markets for expert services," Economics Working Papers ECO2014/01, European University Institute.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute of Labor Economics (IZA).
- Schneider, Friedrich, 2012. "The Shadow Economy and Work in the Shadow: What Do We (Not) Know?," IZA Discussion Papers 6423, Institute of Labor Economics (IZA).
- Carlos Bethencourt & Lars Kunze, 2019.
"Tax evasion, social norms, and economic growth,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
- Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
- Christiane Gross & Kerstin Lorek & Friedemann Richter, 2017. "Attitudes towards inheritance taxation – results from a survey experiment," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(1), pages 93-112, March.
- Coricelli, Giorgio & Joffily, Mateus & Montmarquette, Claude & Villeval, Marie Claire, 2007.
"Tax Evasion: Cheating Rationally or Deciding Emotionally?,"
IZA Discussion Papers
3103, Institute of Labor Economics (IZA).
- Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," CIRANO Working Papers 2007s-22, CIRANO.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Post-Print hal-00196332, HAL.
- Lars P. Feld & Friedrich Schneider, 2011. "Survey on the Shadow Economy and Undeclared Work in OECD Countries," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 2, Edward Elgar Publishing.
- Friedrich Heinemann, 2011.
"Economic crisis and morale,"
European Journal of Law and Economics, Springer, vol. 32(1), pages 35-49, August.
- Friedrich Heinemann, 2009. "Economic Crisis and Morale," Working Papers CEB 09-046.RS, ULB -- Universite Libre de Bruxelles.
- Gloria Alarcón García & Arielle Beyaert & Laura de Pablos, 2012. "Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain," Chapters, in: Michael Pickhardt & Aloys Prinz (ed.), Tax Evasion and the Shadow Economy, chapter 4, Edward Elgar Publishing.
- Flores-Macías, Gustavo A., 2018. "Building support for taxation in developing countries: Experimental evidence from Mexico," World Development, Elsevier, vol. 105(C), pages 13-24.
- Stranlund, John K. & Murphy, James J. & Spraggon, John M., 2011.
"An experimental analysis of compliance in dynamic emissions markets,"
Journal of Environmental Economics and Management, Elsevier, vol. 62(3), pages 414-429.
- Stranlund, John K. & Murphy, James J. & Spraggon, John M., 2010. "An Experimental Analysis of Compliance in Dynamic Emissions Markets," Working Paper Series 93966, University of Massachusetts, Amherst, Department of Resource Economics.
- John K. Stranlund & James J. Murphy & John M. Spraggon, 2011. "An Experimental Analysis of Compliance in Dynamic Emissions Markets," Working Papers 2011-01, University of Alaska Anchorage, Department of Economics.
- John K. Stranlund & James J. Murphy & John M. Spraggon, 2010. "An Experimental Analysis of Compliance in Dynamic Emissions Markets," Working Papers 2010-3, University of Massachusetts Amherst, Department of Resource Economics.
- Bazart, C. & Bonein, A., 2014.
"Reciprocal relationships in tax compliance decisions,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes & University of Caen) 201239, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
- Cécile Bazart & Aurélie Bonein, 2014. "Reciprocal relationships in tax compliance decisions," Post-Print halshs-00867505, HAL.
- Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Working Papers 12-35, LAMETA, Universtiy of Montpellier, revised Dec 2012.
- Robert Bird & Karie Davis-Nozemack, 2018. "Tax Avoidance as a Sustainability Problem," Journal of Business Ethics, Springer, vol. 151(4), pages 1009-1025, September.
- Soliman, Amal & Jones, Philip & Cullis, John, 2014. "Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 175-186.
- Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019. "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research 237, arqus - Arbeitskreis Quantitative Steuerlehre.
- Pietro Battiston & Simona Gamba, 2013. "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers 249, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
- Chávez, Carlos A. & Murphy, James J. & Stranlund, John K., 2018.
"Managing and defending the commons: Experimental evidence from TURFs in Chile,"
Journal of Environmental Economics and Management, Elsevier, vol. 91(C), pages 229-246.
- Carlos A. Chávez & James J. Murphy & John K. Stranlund, 2018. "Managing and Defending the Commons: Experimental Evidence from TURFs in Chile," Working Papers 2018-07, University of Alaska Anchorage, Department of Economics.
- Sebastian E. Spiegel & Alexandra Kloss, 2017. "Determinants of Tax Fairness Perception and the Role of Self-Interest - Results from Two German Surveys," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 5(4), pages 50-75.
- Dulleck, Uwe & Fooken, Jonas & Newton, Cameron & Ristl, Andrea & Schaffner, Markus & Torgler, Benno, 2016.
"Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker,"
Journal of Public Economics, Elsevier, vol. 134(C), pages 9-18.
- Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler, 2012. "Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker," CREMA Working Paper Series 2012-19, Center for Research in Economics, Management and the Arts (CREMA).
- Ahmad Farhan Alshira’h & Hijattulah Abdul-Jabbar & Rose Shamsiah Samsudin, 2019. "The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 30-41, January.
- Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668, March.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The hidden costs of tax evasion," Journal of Public Economics, Elsevier, vol. 129(C), pages 14-25.
- Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA).
- Friedrich Schneider & Friedrich Schneider, 2008.
"Shadow Economies and Corruption all over the World: What do we Really Know?,"
Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 7, pages 122-187,
Edward Elgar Publishing.
- Schneider, Friedrich, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute of Labor Economics (IZA).
- Friedrich G. Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers 2006-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Friedrich Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series 1806, CESifo.
- Schneider, Friedrich G., 2007. "Shadow economies and corruption all over the world: what do we really know?," Economics Discussion Papers 2007-9, Kiel Institute for the World Economy (IfW Kiel).
- Friedrich Schneider, 2014. "In the Shadow of the State – The Informal Economy and Informal Economy Labor Force," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 4, pages 227-248, December.
- Werner Güth & M. Vittoria Levati & Rupert Sausgruber, "undated". "Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?," Papers on Strategic Interaction 2003-05, Max Planck Institute of Economics, Strategic Interaction Group.
- Iskandar, Deden Dinar & Wuenscher, Tobias, 2012. "Finding the Stronger Impact among Bribery, Financial Reward, and Religious Attitude: The Insights of Experiment on Environmental Tax Compliance in Indonesia," 2012 Conference (56th), February 7-10, 2012, Fremantle, Australia 124316, Australian Agricultural and Resource Economics Society.
- 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.
- 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.
- Timothy N. Cason & Lata Gangadharan, 2006.
"An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement,"
Economic Inquiry, Western Economic Association International, vol. 44(2), pages 352-366, April.
- Timothy N. Cason & Lata Gangadharan, 2004. "An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement," Department of Economics - Working Papers Series 918, The University of Melbourne.
- Murphy, James J. & Stranlund, John K., 2007.
"A laboratory investigation of compliance behavior under tradable emissions rights: Implications for targeted enforcement,"
Journal of Environmental Economics and Management, Elsevier, vol. 53(2), pages 196-212, March.
- Murphy, James J. & Stranlund, John K., 2005. "A Laboratory Investigation of Compliance Behavior under Tradable Emissions Rights: Implications for Targeted Enforcement," Working Paper Series 14513, University of Massachusetts, Amherst, Department of Resource Economics.
- James J. Murphy & John K. Stranlund, 2005. "A Laboratory Investigation of Compliance Behavior under Tradable Emissions Rights: Implications for Targeted Enforcement," Working Papers 2005-1, University of Massachusetts Amherst, Department of Resource Economics.
- Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2023.
"Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?,"
Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 334-349, July.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2022. "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Working Papers 2210, Tulane University, Department of Economics.
- Friedrich Heinemann & Martin Kocher, 2013.
"Tax compliance under tax regime changes,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 225-246, April.
- Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," ZEW Discussion Papers 10-020, ZEW - Leibniz Centre for European Economic Research.
- Heinemann, Friedrich & Kocher, Martin G., 2013. "Tax compliance under tax regime changes," Munich Reprints in Economics 18179, University of Munich, Department of Economics.
- Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," Discussion Papers in Economics 11443, University of Munich, Department of Economics.
- John K. Stranlund & James J. Murphy & John M. Spraggon, 2013.
"Imperfect enforcement of emissions trading and industry welfare: a laboratory investigation,"
Chapters, in: John A. List & Michael K. Price (ed.), Handbook on Experimental Economics and the Environment, chapter 9, pages 265-288,
Edward Elgar Publishing.
- Stranlund, John K. & Murphy, James J. & Spraggon, John M., 2008. "Imperfect Enforcement of Emissions Trading and Industry Welfare: A Laboratory Investigation," Working Paper Series 42124, University of Massachusetts, Amherst, Department of Resource Economics.
- John K. Stranlund & James J. Murphy & John M. Spraggon & John K. Stranlund, 2012. "Imperfect Enforcement of Emissions Trading and Industry Welfare: A Laboratory Investigation," Working Papers 2012-06, University of Alaska Anchorage, Department of Economics.
- John K. Stranlund & James J. Murphy & John M. Spraggon, 2008. "Imperfect Enforcement of Emissions Trading and Industry Welfare: A Laboratory Investigation," Working Papers 2008-1, University of Massachusetts Amherst, Department of Resource Economics.
- Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
- 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.
- Heinemann Friedrich, 2010. "Ansatzpunkte einer Gewissensökonomik / Approaches to the economics of consciense," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 61(1), pages 151-168, January.
- Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
- Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009.
- Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
- L. S. Di Mauro & A. Pluchino & A. E. Biondo, 2018. "A Game of Tax Evasion: evidences from an agent-based model," Papers 1809.08146, arXiv.org.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
- Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
- Sausgruber, Rupert & Sonntag, Axel & Tyran, Jean-Robert, 2021.
"Disincentives from redistribution: evidence on a dividend of democracy,"
European Economic Review, Elsevier, vol. 136(C).
- Tyran, Jean-Robert & Sausgruber, Rupert & Sonntag, Axel, 2019. "Disincentives from Redistribution: Evidence on a Dividend of Democracy," CEPR Discussion Papers 13773, C.E.P.R. Discussion Papers.
- Rupert Sausgruber & Axel Sonntag & Jean-Robert Tyran, 2019. "Disincentives from Redistribution: Evidence on a Dividend of Democracy," Discussion Papers 19-08, University of Copenhagen. Department of Economics.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007.
"Tax evasion and social interactions,"
Journal of Public Economics, Elsevier, vol. 91(11-12), pages 2089-2112, December.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016, HAL.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," CIRANO Working Papers 2004s-61, CIRANO.
- Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005. "Tax Evasion and Social Interactions," Working Papers 0410, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute of Labor Economics (IZA).
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00180104, HAL.
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007.
"Tax Compliance, Tax Morale, and Governance Quality,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0727, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
- Imad Al Zeer & Amjad Abdallah Alkhatib & Majed Alshrouf, 2019. "Determinants of Organisational Commitment of Universities’ Employees," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 136-141, January.
- Justina A.V. Fischer & Benno Torgler, 2007.
"Social Capital and Relative Income Concerns: Evidence from 26 Countries,"
CREMA Working Paper Series
2007-05, Center for Research in Economics, Management and the Arts (CREMA).
- Justina Fischer & Benno Torgler, 2008. "Social Capital and Relative Income Concerns: Evidence from 26 Countries," TWI Research Paper Series 38, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
- Fischer, Justina A. V. & Torgler, Benno, 2007. "Social Captial and Relative Income Concerns: Evidence from 26 Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt8sv0k59c, Berkeley Olin Program in Law & Economics.
- Justina AV Fischer & Benno Torgler, 2007. "Social Capital And Relative Income Concerns: Evidence From 26 Countries," NCER Working Paper Series 19, National Centre for Econometric Research.
- Justina A.V. Fischer & Benno Torgler, 2007. "Social capital and relative income concerns: evidence from 26 countries," University of St. Gallen Department of Economics working paper series 2007 2007-05, Department of Economics, University of St. Gallen.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- repec:eur:ejesjr:373 is not listed on IDEAS
- Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
- Ana I. Moro Egido & Angel Solano Garcia, 2015. "The Ends Against the Middle. Attitudes Towards Taxation," ThE Papers 15/03, Department of Economic Theory and Economic History of the University of Granada..
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012.
"Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?,"
IZA Discussion Papers
6275, Institute of Labor Economics (IZA).
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"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
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