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Tax Evasion and Voting: An Experimental Analysis
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Cited by:
- 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.
- 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.
- Ibanez, Marcela & Carlsson, Fredrik, 2010.
"A survey-based choice experiment on coca cultivation,"
Journal of Development Economics, Elsevier, vol. 93(2), pages 249-263, November.
- Marcela Ibanez & Fredrik Carlsson, 2009. "A survey-based choice experiment on coca cultivation," Courant Research Centre: Poverty, Equity and Growth - Discussion Papers 17, Courant Research Centre PEG.
- 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.
- Seebauer, Michael, 2015. "Does direct democracy foster efficient policies? An experimental investigation of costly initiatives," FAU Discussion Papers in Economics 01/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Bühren, Christoph & Dannenberg, Astrid, 2021. "The Demand for Punishment to Promote Cooperation Among Like-Minded People," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242427, Verein für Socialpolitik / German Economic Association.
- Velez, Maria Alejandra & Stranlund, John K. & Murphy, James J., 2012.
"Preferences for government enforcement of a common pool harvest quota: Theory and experimental evidence from fishing communities in Colombia,"
Ecological Economics, Elsevier, vol. 77(C), pages 185-192.
- Maria Alejandra Velez & John K. Stranlund & James J. Murphy, 2012. "Preferences for government enforcement of a common pool harvest quota: Theory and experimental evidence from fishing communities in Colombia," Working Papers 2012-02, University of Alaska Anchorage, Department of Economics.
- Gregory DeAngelo & Gary Charness, 2012. "Deterrence, expected cost, uncertainty and voting: Experimental evidence," Journal of Risk and Uncertainty, Springer, vol. 44(1), pages 73-100, February.
- Jacquemet, Nicolas & Luchini, Stéphane & Malézieux, Antoine, 2021.
"Does voting on tax fund destination imply a direct democracy effect?,"
International Review of Law and Economics, Elsevier, vol. 67(C).
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021. "Does voting on tax fund destination imply a direct democracy effect?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03277339, HAL.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021. "Does voting on tax fund destination imply a direct democracy effect?," Post-Print halshs-03277339, HAL.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021. "Does voting on tax fund destination imply a direct democracy effect?," PSE-Ecole d'économie de Paris (Postprint) halshs-03277339, HAL.
- Lee, Kangoh, 2016. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
- Hug, Simon & Spörri, Franziska, 2011. "Referendums, trust, and tax evasion," European Journal of Political Economy, Elsevier, vol. 27(1), pages 120-131, March.
- Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.
- Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali, 2018. "Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 17-29.
- Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lars P. Feld & Benno Torgler, 2007.
"Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment,"
CREMA Working Paper Series
2007-03, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series 209, School of Economics and Finance, Queensland University of Technology.
- Feld, Lars P. & Torgler, Benno, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," Berkeley Olin Program in Law & Economics, Working Paper Series qt3qr87655, Berkeley Olin Program in Law & Economics.
- Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CESifo Working Paper Series 1921, CESifo Group Munich.
- Désirée Teobaldelli & Friedrich Schneider, 2013.
"The influence of direct democracy on the shadow economy,"
Public Choice, Springer, vol. 157(3), pages 543-567, December.
- Désirée Teobaldelli & Friedrich Schneider, 2013. "The Influence of Direct Democracy on the Shadow Economy," Economics working papers 2013-16, Department of Economics, Johannes Kepler University Linz, Austria.
- Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 141-150.
- Pascal Langenbach & Franziska Tausch, 2019.
"Inherited Institutions: Cooperation in the Light of Democratic Legitimacy,"
The Journal of Law, Economics, and Organization, Oxford University Press, vol. 35(2), pages 364-393.
- Pascal Langenbach & Franziska Tausch, 2017. "Inherited Institutions: Cooperation in the Light of Democratic Legitimacy," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2017_01, Max Planck Institute for Research on Collective Goods.
- 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.
- Ibanez, Marcela & Martinsson, Peter, 2008. "Can we do policy recommendations from a framed field experiment? The case of coca cultivation in Colombia," Working Papers in Economics 306, University of Gothenburg, Department of Economics.
- Lars P. Feld & Bruno S. Frey, 2006.
"Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale,"
IEW - Working Papers
284, Institute for Empirical Research in Economics - University of Zurich.
- Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA).
- Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
- Astrid Dannenberg & Carlo Gallier, 2020. "The choice of institutions to solve cooperation problems: a survey of experimental research," Experimental Economics, Springer;Economic Science Association, vol. 23(3), pages 716-749, September.
- Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
- Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
- Bruno S. Frey & Susanne Neckermann, 2009. "Sicherheit, Strafe und positive Alternativen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(4), pages 61-72.
- Cadsby C. Bram & Song Fei & Tapon Francis, 2010.
"Are You Paying Your Employees to Cheat? An Experimental Investigation,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-32, April.
- C. Bram Cadsby & Fei Song & Francis Tapon, 2008. "Are You Paying Your Employees to Cheat? An Experimental Investigation," Working Papers 0810, University of Guelph, Department of Economics and Finance.
- Bruno S. Frey, 2011.
"Punishment – and Beyond,"
Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 5(2), June.
- Bruno S. Frey, 2009. "Punishment - and beyond," CESifo Working Paper Series 2706, CESifo.
- Bruno S. Frey, 2009. "Punishment ? and beyond," CREMA Working Paper Series 2009-14, Center for Research in Economics, Management and the Arts (CREMA).
- Fluet, Claude & Galbiati, Rpbertp, 2016.
"Lois et normes : les enseignements de l'économie comportementale,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 92(1-2), pages 191-215, Mars-Juin.
- Claude Denys Fluet & Roberto Galbiati, 2015. "Lois et normes : les enseignements de l’économie comportementale," CIRANO Working Papers 2015s-43, CIRANO.
- Claude Fluet & Roberto Galbiati, 2016. "Lois et normes : les enseignements de l'économie comportementale," SciencePo Working papers Main hal-03567958, HAL.
- Claude Fluet & Roberto Galbiati, 2015. "Lois et normes: les enseignements de l'économie comportementale," Cahiers de recherche 1510, CIRPEE.
- Claude Fluet & Roberto Galbiati, 2016. "Lois et normes : les enseignements de l'économie comportementale," Post-Print hal-03567958, HAL.
- Dannenberg, Astrid & Gallier, Carlo, 2019. "The choice of institutions to solve cooperation problems: A survey of experimental research," ZEW Discussion Papers 19-021, ZEW - Leibniz Centre for European Economic Research.
- Kirchgassner, Gebhard, 2005.
"(Why) are economists different?,"
European Journal of Political Economy, Elsevier, vol. 21(3), pages 543-562, September.
- Gebhard Kirchgässner, 2004. "(Why) Are Economists Different?," University of St. Gallen Department of Economics working paper series 2004 2004-18, Department of Economics, University of St. Gallen.
- Gebhard Kirchgässner, 2005. "(Why) Are Economists Different?," CESifo Working Paper Series 1396, CESifo.
- Urs Fischbacher & Simon G�chter, 2005.
"Heterogeneous social preferences and the dynamics of free riding in public goods,"
IEW - Working Papers
261, Institute for Empirical Research in Economics - University of Zurich.
- Fischbacher, Urs & Gächter, Simon, 2006. "Heterogeneous Social Preferences and the Dynamics of Free Riding in Public Goods," IZA Discussion Papers 2011, Institute of Labor Economics (IZA).
- Urs Fischbacher & Simon Gaechter, 2006. "Heterogeneous social preferences and the dynamics of free riding in public goods," Discussion Papers 2006-01, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Shaun P. Hargreaves Heap & Kei Tsutsui & Daniel J. Zizzo, 2020. "Vote and voice: an experiment on the effects of inclusive governance rules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 54(1), pages 111-139, January.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Simon Gaechter & Elke Renner, 2014.
"Leaders as Role Models for the Voluntary Provision of Public Goods,"
Discussion Papers
2014-11, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," CESifo Working Paper Series 5049, CESifo.
- Gächter, Simon & Renner, Elke, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," IZA Discussion Papers 8580, Institute of Labor Economics (IZA).
- Jorge Martinz-Vazquez & Benno Torgler, 2005.
"The Evolution of Tax Morale in Modern Spain,"
CREMA Working Paper Series
2005-33, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0521, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lars Gläser & Martin Halla, 2008.
"Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
- Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
- Kettle, Stewart & Hernandez, Marco & Sanders, Michael & Hauser, Oliver & Ruda, Simon, 2017. "Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala," Scholarly Articles 33490945, Harvard Kennedy School of Government.
- Morgan, Stephen N. & Mason, Nicole M. & Shupp, Robert S., 2019. "The effects of voice with(out) punishment: Public goods provision and rule compliance," Journal of Economic Psychology, Elsevier, vol. 74(C).
- Christoph Engel & Luigi Mittone & Azzurra Morreale, 2024. "Outcomes or participation? Experimentally testing competing sources of legitimacy for taxation," Economic Inquiry, Western Economic Association International, vol. 62(2), pages 563-583, April.
- Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
- Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
- Torgler, Benno & Schneider, Friedrich, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis,"
Berkeley Olin Program in Law & Economics, Working Paper Series
qt26s710z8, Berkeley Olin Program in Law & Economics.
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance.
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CESifo Working Paper Series 1923, CESifo.
- Torgler, Benno & Schneider, Friedrich, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," IZA Discussion Papers 2563, Institute of Labor Economics (IZA).
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CREMA Working Paper Series 2007-02, Center for Research in Economics, Management and the Arts (CREMA).
- Friedrich Schneider & Benno Torgler, 2007. "Shadow economy, tax morale, governance and institutional quality: A panel analysis," Economics working papers 2007-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Lars Feld & Claus Larsen, 2012. "Self-perceptions, government policies and tax compliance in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 78-103, February.
- Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
- Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA).
- Halla Martin, 2012.
"Tax Morale and Compliance Behavior: First Evidence on a Causal Link,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
- Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," NRN working papers 2010-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," Economics working papers 2010-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Halla, Martin, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," IZA Discussion Papers 4918, Institute of Labor Economics (IZA).
- Torgler, Benno & Schneider, Friedrich, 2007.
"Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis,"
Berkeley Olin Program in Law & Economics, Working Paper Series
qt26s710z8, Berkeley Olin Program in Law & Economics.
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," School of Economics and Finance Discussion Papers and Working Papers Series 210, School of Economics and Finance, Queensland University of Technology.
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CESifo Working Paper Series 1923, CESifo Group Munich.
- Torgler, Benno & Schneider, Friedrich, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," IZA Discussion Papers 2563, Institute for the Study of Labor (IZA).
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CREMA Working Paper Series 2007-02, Center for Research in Economics, Management and the Arts (CREMA).
- Friedrich Schneider & Benno Torgler, 2007. "Shadow economy, tax morale, governance and institutional quality: A panel analysis," Economics working papers 2007-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance.
- Benno Torgler, 2004. "A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland," CREMA Working Paper Series 2004-06, Center for Research in Economics, Management and the Arts (CREMA).
- Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Brinja Meiseberg & Thomas Ehrmann & Aloys Prinz, 2017. "“Anything worth winning is worth cheating for”? Determinants of cheating behavior among business and theology students," Journal of Business Economics, Springer, vol. 87(8), pages 985-1016, November.
- Libman, Alexander & Schultz, André & Graeber, Thomas, 2011. "Tax return as a political statement," Frankfurt School - Working Paper Series 169, Frankfurt School of Finance and Management.
- Lars P. Feld & Bruno S. Frey, 2006.
"Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation,"
CREMA Working Paper Series
2006-10, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers 287, Institute for Empirical Research in Economics - University of Zurich.
- V. Umashanker Trivedi & Mohamed Shehata & Stuart Mestelman, 2004.
"Attitudes, Incentives, and Tax Compliance,"
McMaster Experimental Economics Laboratory Publications
2004-04, McMaster University.
- V.U. Trivedi & M. Shehata & S. Mestelman, 2004. "Attitudes, Incentives and Tax Compliance," Department of Economics Working Papers 2004-08, McMaster University.
- Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018. "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series 1814, Economics, The University of Manchester.
- Gebhard Kirchgässner, 2011.
"Tax Morale, Tax Evasion and the Shadow Economy,"
Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10,
Edward Elgar Publishing.
- Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.
- Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
- Désirée Teobaldelli, 2011. "Federalism and the shadow economy," Public Choice, Springer, vol. 146(3), pages 269-289, March.
- Simon Gaechter, 2006.
"Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications,"
Discussion Papers
2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Schnellenbach, Jan & Schubert, Christian, 2015.
"Behavioral political economy: A survey,"
European Journal of Political Economy, Elsevier, vol. 40(PB), pages 395-417.
- Jan Schnellenbach & Christian Schubert, 2014. "Behavioral Political Economy: A Survey," CESifo Working Paper Series 4988, CESifo.
- Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.
- Benno Torgler, 2003. "Tax Morale, Rule-Governed Behaviour and Trust," Constitutional Political Economy, Springer, vol. 14(2), pages 119-140, June.
- Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Cooperation," CREMA Working Paper Series 2004-20, Center for Research in Economics, Management and the Arts (CREMA).
- Gaetano Lisi & Maurizio Pugno, 2011.
"Tax Morale, Entrepreneurship, and the Irregular Economy,"
Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 5(2), pages 116-131, August.
- Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Working Papers 2011-01, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
- Byung-hill Jun & Myeonghwan Cho & Myung-Ho Park, 2015. "Procedural Fairness and Taxpayers�� Response Evidence from an Experimen," Korean Economic Review, Korean Economic Association, vol. 31, pages 301-326.
- Gächter, Simon & Renner, Elke, 2018. "Leaders as role models and ‘belief managers’ in social dilemmas," Journal of Economic Behavior & Organization, Elsevier, vol. 154(C), pages 321-334.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
- Torgler, Benno, 2004.
"Tax morale in Asian countries,"
Journal of Asian Economics, Elsevier, vol. 15(2), pages 237-266, April.
- Benno Torgler, 2004. "Tax Morale in Asian Countries," CREMA Working Paper Series 2004-02, Center for Research in Economics, Management and the Arts (CREMA).
- Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
- Gallier, Carlo, 2020. "Democracy and compliance in public goods games," European Economic Review, Elsevier, vol. 121(C).
- Sutter, Matthias & Kocher, Martin & Haigner, Stefan, 2006. "Choosing the Stick or the Carrot? Endogenous Institutional Choice in Social Dilemma Situations," CEPR Discussion Papers 5497, C.E.P.R. Discussion Papers.
- Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
- Gebhard Kirchgässner, 2007. "Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 38-64, January.
- Zarghamee, Homa S. & Messer, Kent D. & Fooks, Jacob R. & Schulze, William D. & Wu, Shang & Yan, Jubo, 2017. "Nudging charitable giving: Three field experiments," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 66(C), pages 137-149.
- Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
- Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
- Benno Torgler, 2022. "The power of public choice in law and economics," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1410-1453, December.
- Borck, Rainald, 2004.
"Stricter enforcement may increase tax evasion,"
European Journal of Political Economy, Elsevier, vol. 20(3), pages 725-737, September.
- Rainald Borck, 2002. "Stricter Enforcement May Increase Tax Evasion," Discussion Papers of DIW Berlin 297, DIW Berlin, German Institute for Economic Research.
- Lars P. Feld & Benno Torgler & Bin Dong, 2008.
"Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification,"
CREMA Working Paper Series
2008-09, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008.
- Schnellenbach, Jan & Schubert, Christian, 2014. "Behavioral public choice: A survey," Freiburg Discussion Papers on Constitutional Economics 14/03, Walter Eucken Institut e.V..
- Martin Halla & Friedrich G. Schneider, 2005.
"Taxes and Benefits: Two Distinct Options to Cheat on the State?,"
Economics working papers
2005-05, Department of Economics, Johannes Kepler University Linz, Austria.
- Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute of Labor Economics (IZA).
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