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Fiscal exchange, collective decision institutions, and tax compliance

Citations

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Cited by:

  1. Claudia Keser & David Masclet & Claude Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Public Finance Review, , vol. 48(6), pages 714-750, November.
  2. Cerqueti, Roy & Coppier, Raffaella, 2011. "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, vol. 28(1-2), pages 489-500, January.
  3. 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.
  4. 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).
  5. Cornelissen, Thomas & Himmler, Oliver & Koenig, Tobias, 2013. "Fairness spillovers—The case of taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 164-180.
  6. Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler, 2013. ""How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 487-510, December.
  7. Simeon Schächtele & Huáscar Eguino & Soraya Roman, 2023. "Fiscal Exchange and Tax Compliance: Evidence From a Field Experiment," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 796-814, June.
  8. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
  9. James Alm, 2022. "Trust, the Pandemic, and Public Policies," National Tax Journal, University of Chicago Press, vol. 75(2), pages 355-370.
  10. 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.
  11. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
  12. 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.
  13. Ingrid Wahl & Stephan Muehlbacher & Erich Kirchler, 2010. "The Impact of Voting on Tax Payments," Kyklos, Wiley Blackwell, vol. 63(1), pages 144-158, February.
  14. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470, June.
  15. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
  16. 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.
  17. Massimo Finocchiaro Castro & Ilde Rizzo, 2014. "Tax compliance under horizontal and vertical equity conditions: An experimental approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 560-577, August.
  18. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
  19. 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.
  20. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
  21. Stefania Ottone & Ferruccio Ponzano, 2011. "How people perceive the Welfare State: a real-effort experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 58(2), pages 165-183, June.
  22. Hayat Khan & Ying Dong & Robeena Bibi & Itbar Khan, 2024. "Institutional Quality and Foreign Direct Investment: Global Evidence," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 10547-10591, September.
  23. 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.
  24. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 31-46.
  25. Li-Chen Hsu, 2013. "Tax Auditing as a Public Good Game: An Experimental Study on Punishment and Compliance," Pacific Economic Review, Wiley Blackwell, vol. 18(4), pages 475-501, October.
  26. 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.
  27. Friedrich Schneider (ed.), 2011. "Handbook on the Shadow Economy," Books, Edward Elgar Publishing, number 13432.
  28. 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.
  29. 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.
  30. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  31. Esteban Muñoz Sobrado, 2022. "Taxing Moral Agents," CESifo Working Paper Series 9867, CESifo.
  32. 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.
  33. 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).
  34. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
  35. 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).
  36. Axel Möhlmann, 2014. "Persistence or Convergence? The East-West Tax-Morale Gap in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 3-30, March.
  37. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
  38. 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.
  39. Erzo F. P. Luttmer & Monica Singhal, 2014. "Tax Morale," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-168, Fall.
  40. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  41. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, Institute of Labor Economics (IZA).
  42. David Rodriguez-Justicia & Bernd Theilen, 2023. "Ideological alignment, public sector size and tax morale: empirical evidence from OECD economies," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
  43. James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
  44. Li, Sherry Xin & Eckel, Catherine & Grossman, Philip J. & Brown, Tara Larson, 2015. "Directed giving enhances voluntary giving to government," Economics Letters, Elsevier, vol. 133(C), pages 51-54.
  45. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  46. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
  47. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  48. Djanali, Iwan & Sheehan-Connor, Damien, 2012. "Tax affinity hypothesis: Do we really hate paying taxes?," Journal of Economic Psychology, Elsevier, vol. 33(4), pages 758-775.
  49. Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
  50. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  51. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  52. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  53. Pagan, Jose A., 1998. "Employer sanctions on hiring illegal labor: An experimental analysis of firm compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 34(1), pages 87-100, January.
  54. Joel Slemrod, 2010. "Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(1), pages 15-33, March.
  55. 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.
  56. Oana-Ramona Lobont & Nicoleta Claudia Moldovan & Ioana Vladusel, 2013. "Education regarding taxation from the attitude and intuition to experiment," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 6(2), pages 172-179, December.
  57. Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014. "Eliciting Taxpayer Preferences Increases Tax Compliance," CEP Discussion Papers dp1270, Centre for Economic Performance, LSE.
  58. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
  59. Benno Torgler, 2021. "The Power of Public Choice in Law and Economics," CREMA Working Paper Series 2021-04, Center for Research in Economics, Management and the Arts (CREMA).
  60. Armin Falk, "undated". "Homo Oeconomicus Versus Homo Reciprocans: Ans�tze f�r ein Neues Wirtschaftspolitisches Leitbild?," IEW - Working Papers 079, Institute for Empirical Research in Economics - University of Zurich.
  61. James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
  62. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
  63. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
  64. Raúl López-Pérez & Aldo Ramírez-Almudio, 2020. "Why people give to their governments: The role of outcome-oriented norms," Working Papers 2007, Instituto de Políticas y Bienes Públicos (IPP), CSIC.
  65. repec:idq:ictduk:13726 is not listed on IDEAS
  66. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448.
  67. Ho Fai Chan & Uwe Dulleck & Benno Torgler, 2019. "Response Times and Tax Compliance," Games, MDPI, vol. 10(4), pages 1-13, November.
  68. Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023. "Multidimensional tax compliance attitude," Discussion Papers 2023/7, Free University Berlin, School of Business & Economics.
  69. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer;Economic Science Association, vol. 9(4), pages 343-359, December.
  70. Koenig, Tobias & Wagener, Andreas, 2013. "Tax structure and government expenditures with tax equity concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 137-153.
  71. Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2022. "Taxation, health system endowment and quality of institutions: a "social" perception across Europe," MPRA Paper 112118, University Library of Munich, Germany.
  72. repec:qut:qubewp:001 is not listed on IDEAS
  73. Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," Carleton Economic Papers 16-15, Carleton University, Department of Economics.
  74. Hamza Umer, 2018. "Fairness-Adjusted Laffer Curve: Strategy versus Direct Method," Games, MDPI, vol. 9(3), pages 1-14, August.
  75. Ognedal, Tone, 2014. "Morale in the Market," Memorandum 04/2014, Oslo University, Department of Economics.
  76. 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.
  77. López Pérez, Raúl & Ramírez Zamudio, Aldo., 2018. "Social norms and tax compliance: Experiments and theory," Working Papers in Economic Theory 2018/02, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
  78. Douglas A. Hibbs & Violeta Piculescu, 2010. "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," American Journal of Political Science, John Wiley & Sons, vol. 54(1), pages 18-33, January.
  79. Lubomir Cingl & Tomas Lichard & Tomas Miklanek, 2022. "Mist Over a Meadow: Tax Designation Effects on Compliance," CERGE-EI Working Papers wp725, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  80. V.U. Trivedi & M. Shehata & S. Mestelman, 2004. "Attitudes, Incentives and Tax Compliance," Department of Economics Working Papers 2004-08, McMaster University.
  81. Sour, Laura, 2006. "Cumplimiento fiscal y bienes públicos: ¿Son realmente compatibles? [Tax Compliance & Public Goods: Do they really get along?]," MPRA Paper 50447, University Library of Munich, Germany.
  82. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  83. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  84. 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.
  85. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
  86. Dutta, Nabamita & Roy, Sanjukta, 2016. "The interactive impact of press freedom and media reach on corruption," Economic Modelling, Elsevier, vol. 58(C), pages 227-236.
  87. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  88. James Alm & Todd Cherry & Michael McKee & Michael L. Jones, 2010. "Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns," Working Papers 10-11, Department of Economics, Appalachian State University.
  89. 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.
  90. Armin Falk, 2003. "Homo Oeconomicus versus Homo Reciprocans: Ansätze für ein neues Wirtschaftspolitisches Leitbild?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(1), pages 141-172, February.
  91. Christian A. Vossler & Gregory L. Poe & William D. Schulze & Kathleen Segerson, 2006. "Communication and Incentive Mechanisms Based on Group Performance: An Experimental Study of Nonpoint Pollution Control," Economic Inquiry, Western Economic Association International, vol. 44(4), pages 599-613, October.
  92. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  93. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee, 2001. "Cross Cultural Comparisions of Tax Compliance Behavior," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0103, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  94. Lucy F. Ackert & Jorge Martinez‐Vazquez & Mark Rider, 2007. "Social Preferences And Tax Policy Design: Some Experimental Evidence," Economic Inquiry, Western Economic Association International, vol. 45(3), pages 487-501, July.
  95. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  96. 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.
  97. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
  98. Douglas A. Hibbs, Jr. & Violeta Piculescu, 2008. "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," Discussion Papers 7_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  99. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.
  100. James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277, Edward Elgar Publishing.
  101. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
  102. David L. Sjoquist, 2005. "The Land Value Tax in Jamaica: An Analysis and Options for Reform (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0511, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  103. Adekoya A. Augustine & Adegbie. F. Folajimi & Agbetunde. L. Ayodele, 2020. "Quality of Tax Services, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behaviour among Individual Taxpayers in South-West, Nigeria," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 8(2), pages 47-57.
  104. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  105. 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).
  106. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
  107. repec:idq:ictduk:8967 is not listed on IDEAS
  108. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  109. Sharmila King & Steven Sheffrin, 2002. "Tax Evasion and Equity Theory: An Investigative Approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 505-521, August.
  110. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
  111. Anna P. Kireyenko, 2015. "Methods of investigating taxation in today’s foreign literature," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 1(2-3), pages 209-228.
  112. Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca, 2014. "Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden," FAU Discussion Papers in Economics 02/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  113. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
  114. YoungRok Kim & Hongyu Wan, 2022. "The effect of fairness on tax morale in South Korea: a framed question approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 69(1), pages 103-123, March.
  115. 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.
  116. Kenchington, David G. & Shohfi, Thomas D. & Smith, Jared D. & White, Roger M., 2022. "Do sin tax hikes spur cheating in interpersonal exchange?," Accounting, Organizations and Society, Elsevier, vol. 96(C).
  117. Samiji, Ally A. & Chegere, Martin J. & Ruhinduka, Remidius D., 2023. "The Effect of Carrot and Stick Measures in Fostering Taxpayer Compliance in Tanzania: Evidence from a Laboratory Experiment," African Journal of Economic Review, African Journal of Economic Review, vol. 11(5), December.
  118. Gabriel Leonardo & Jorge Martinez-Vazquez, 2016. "Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1608, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  119. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
  120. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
  121. Alice Guerra & Brooke Harrington, 2023. "Regional variation in tax compliance and the role of culture," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 139-152, April.
  122. Klaser, Klaudijo & Mittone, Luigi, 2022. "Can the rawlsian veil of ignorance foster tax compliance? Evidence from a laboratory experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 99-113.
  123. Paolo Silvestri, 2021. "Percentage tax designation institutions. On Sugden’s contractarian account," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 68(1), pages 101-130, March.
  124. Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 2021. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 16(1), pages 239-263, January.
  125. Frauke von Bieberstein & Jörg Schiller, 2018. "Contract design and insurance fraud: an experimental investigation," Review of Managerial Science, Springer, vol. 12(3), pages 711-736, July.
  126. Lackó, Mária, 2024. "A Covid-járvány előtti halálozás és a járványidőszak többlethalálozásának nemzetközi összehasonlítása [International comparison of deaths before and excess deaths during the COVID pandemic]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 5-21.
  127. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  128. Djawadi, Behnud Mir & Fahr, René, 2013. "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers 7255, Institute of Labor Economics (IZA).
  129. Cingl, Lubomír & Lichard, Tomáš & Miklánek, Tomáš, 2023. "Tax designation effects on compliance: An online experiment with taxpayers," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 615-633.
  130. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017. "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 1-16.
  131. Raluca Pavel & Bernur Acikgoz & Jean‐christophe Poudou & Marc Willinger, 2025. "Statute of Limitations for Tax Evasion," Post-Print hal-04937321, HAL.
  132. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
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