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Audit probabilities and the tax evasion decision: An experimental approach
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Cited by:
- Richard J. Cebula, 2013.
"New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 72(3), pages 701-731, July.
- Cebula, Richard, 2010. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," MPRA Paper 49434, University Library of Munich, Germany.
- Mittone, Luigi, 2006.
"Dynamic behaviour in tax evasion: An experimental approach,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
- Luigi Mittone, 2002. "Dynamic behaviours in tax evasion. An experimental approach," CEEL Working Papers 0203, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- 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.
- Richard J. Cebula, 2014.
"The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008,"
PSL Quarterly Review, Economia civile, vol. 67(271), pages 451-481.
- Cebula, Richard, 2013. "The Underground Economy in the U.S.A: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors)on Aggregate Tax Evasion, 1975-2008," MPRA Paper 60840, University Library of Munich, Germany.
- Cebula, Richard & Foley, Maggie, 2010. "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper 52028, University Library of Munich, Germany.
- Meinarni Asnawi, 2016. "Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics," Information Management and Business Review, AMH International, vol. 8(3), pages 11-21.
- Richard J. Cebula, 2001.
"Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States,"
Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Richard J. Cebula, 2001. "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007.
"Tax Evasion: Cheating Rationally or Deciding Emotionally?,"
Post-Print
hal-00196332, HAL.
- 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.
- Richard Cebula & Chris Paul, 2000. "The pedagogy of tax evasion: Its extent and its determinants," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(4), pages 710-721, November.
- Fochmann, Martin & Wolf, Nadja, 2015. "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research 186, arqus - Arbeitskreis Quantitative Steuerlehre.
- repec:idq:ictduk:13726 is not listed on IDEAS
- Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
- 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.
- Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Cebula, Richard, 1996. "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper 49810, University Library of Munich, Germany.
- Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014.
"Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits,"
MPRA Paper
55308, University Library of Munich, Germany.
- Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014. "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper 68405, University Library of Munich, Germany.
- Luigi Mittone, 1997. "Subjective versus objective probability: results from seven experiments on fiscal evasion," CEEL Working Papers 9704, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- R.J. Cebula, 1998.
"Determinants of aggregate income-tax-evasion behaviour: the case of US,"
Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 51(206), pages 273-290.
- R.J. Cebula, 1998. "Determinants of aggregate income-tax-evasion behaviour: the case of US," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 51(206), pages 273-290.
- 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.
- Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
- 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.
- Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017.
"The bomb-crater effect of tax audits: Beyond the misperception of chance,"
Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
- Luigi Mittone & Fabrizio Panebianco & Alessandro Santoro, 2016. "The Bomb-Crater Effect of Tax Audits: Beyond Misperception of Chance," Working Papers 583, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Dai, Zhixin & Hogarth, Robin M. & Villeval, Marie Claire, 2015.
"Ambiguity on audits and cooperation in a public goods game,"
European Economic Review, Elsevier, vol. 74(C), pages 146-162.
- Zhixin Dai & Robin M. Hogarth & Marie Claire Villeval, 2014. "Ambiguity on audits and cooperation in a public goods game," Post-Print halshs-01096090, HAL.
- Zhixin Dai & Robin M. Hogarth & Marie Claire Villeval, 2014. "Ambiguity on audits and cooperation in a public goods game," Working Papers halshs-00944500, HAL.
- Zhixin Dai & Robin M. Hogarth & Marie Claire Villeval, 2015. "Ambiguity on audits and cooperation in a public goods game," Post-Print halshs-01089700, HAL.
- Dai, Zhixin & Hogarth, Robin M. & Villeval, Marie Claire, 2014. "Ambiguity on Audits and Cooperation in a Public Goods Game," IZA Discussion Papers 7932, Institute of Labor Economics (IZA).
- Zhixin Dai & Robin M. Hogarth & Marie Claire Villeval, 2014. "Ambiguity on audits and cooperation in a public goods game," Working Papers 1403, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
- Martin Fochmann & Frank Hechtner & Tobias Kölle & Michael Overesch, 2021. "Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures," Journal of Business Economics, Springer, vol. 91(7), pages 935-964, September.
- Richard J. Cebula, 2014.
"Where Has The Currency Gone? And Why? The Underground Economy And Personal Income Tax Evasion In The U.S., 1970-2008,"
Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, vol. 6(1), pages 36-52, June.
- Cebula, Richard, 2014. "Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008," MPRA Paper 55284, University Library of Munich, Germany.
- Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
- Sheedy, Elizabeth & Zhang, Le & Liao, Yin, 2023. "Deferred pay: Compliance and productivity with self-selection," Journal of Banking & Finance, Elsevier, vol. 154(C).
- 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.
- 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.
- James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
- Burger, Ronelle & Owens, Trudy, 2010.
"Promoting Transparency in the NGO Sector: Examining the Availability and Reliability of Self-Reported Data,"
World Development, Elsevier, vol. 38(9), pages 1263-1277, September.
- Ronelle Burger & Trudy Owens, 2008. "Promoting transparency in the NGO sector: Examining the availability and reliability of self-reported data," Discussion Papers 08/11, University of Nottingham, CREDIT.
- 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).
- Cécile Bazart, 2002.
"Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale,"
Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
- Bazart, C., 2001. "Les comportements de fraude fiscale : le face-à-face contribuables - administration fiscale," Cahiers du CREDEN (CREDEN Working Papers) 01.06.22, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
- Laura L. Leets & Amber Sprenger & Robert O. Hartman & Nicholas W. Kohn & Juli Simon Thomas & Chrissy T. Vu & Sandi Aguirre & Sanith Wijesinghe, 2020. "Effectiveness of nudges on small business tax compliance behavior," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(2).
- Tobol, Yossef & Siniver, Erez & Yaniv, Gideon, 2022. "Do restaurant customers who receive an unreasonably low bill bring it to the server’s attention? A field experiment on dishonesty," Journal of Economic Psychology, Elsevier, vol. 90(C).
- Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Maciejovsky, Boris & Kirchler, Erich & Schwarzenberger, Herbert, 2007. "Misperception of chance and loss repair: On the dynamics of tax compliance," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 678-691, December.
- Guo, Jang-Ting & Hung, Fu-Sheng, 2020.
"Tax evasion and financial development under asymmetric information in credit markets,"
Journal of Development Economics, Elsevier, vol. 145(C).
- Jang-Ting Guo & Fu-Sheng Hung, 2018. "Tax Evasion and Financial Development under Asymmetric Information in Credit Markets," Working Papers 201810, University of California at Riverside, Department of Economics.
- Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Villeval, 2010.
"Cheating, emotions, and rationality: an experiment on tax evasion,"
Experimental Economics, Springer;Economic Science Association, vol. 13(2), pages 226-247, June.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
- Frank A Cowell, 2003.
"Sticks and Carrots,"
STICERD - Distributional Analysis Research Programme Papers
68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Cowell, Frank, 2003. "Sticks and carrots," LSE Research Online Documents on Economics 2046, London School of Economics and Political Science, LSE Library.
- Feige, Edgar L. & Cebula, Richard, 2011. "America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S," MPRA Paper 34781, University Library of Munich, Germany.
- Arthur Snow & Ronald S. Warren Jr., 2007. "Audit Uncertainty, Bayesian Updating, and Tax Evasion," Public Finance Review, , vol. 35(5), pages 555-571, September.
- Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
- repec:idq:ictduk:8967 is not listed on IDEAS
- Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
- Peter John & Toby Blume, 2018. "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 1(1).
- Engel, Christoph & Zamir, Eyal, 2024. "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, vol. 78(C).
- 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).
- Sloboda, Matúš & Pavlovský, Patrik & Sičáková-Beblavá, Emília, 2024. "Simplify and Deter: Nudging waste collection fee debtors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 111(C).
- Aharon Mohliver & Amandine Ody-Brasier, 2023. "Religious Affiliation and Wrongdoing: Evidence from U.S. Nursing Homes," Management Science, INFORMS, vol. 69(1), pages 533-554, January.