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The consequences of different strategies for measuring tax evasion behavior

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  1. Danuse Nerudova & Marian Dobranschi, 2019. "Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-38, January.
  2. 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).
  3. 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.
  4. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 152(II), pages 125-177, June.
  5. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
  6. 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.
  7. 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).
  8. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  9. 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.
  10. 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.
  11. David Rodriguez-Justicia & Bernd Theilen, 2022. "Immigration and tax morale: the role of perceptions and prejudices," Empirical Economics, Springer, vol. 62(4), pages 1801-1832, April.
  12. Prianto Budi Saptono & Gustofan Mahmud & Fauzilah Salleh & Intan Pratiwi & Dwi Purwanto & Ismail Khozen, 2024. "Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation," Economies, MDPI, vol. 12(5), pages 1-36, April.
  13. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
  14. Martin Halla, 2011. "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 11, Edward Elgar Publishing.
  15. 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.
  16. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
  17. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
  18. 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.
  19. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  20. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
  21. 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).
  22. Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021. "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(3), pages 1149-1187, October.
  23. Battiston, Pietro & Gamba, Simona, 2016. "The impact of social pressure on tax compliance: A field experiment," International Review of Law and Economics, Elsevier, vol. 46(C), pages 78-85.
  24. Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
  25. Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021. "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
  26. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
  27. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
  28. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
  29. Cãƒtãƒlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
  30. Eide, Erling, 1998. "Optimal Provision of Public Goods with Rank Dependent Expected Utility," Public Finance = Finances publiques, , vol. 53(3-4), pages 296-311.
  31. 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.
  32. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
  33. Manos Matsaganis & Chrysa Leventi & Maria Flevotomou, 2012. "The Crisis and Tax Evasion in Greece: What are the Distributional Implications?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 26-32, July.
  34. Benno Torgler, 2003. "Tax Morale, Rule-Governed Behaviour and Trust," Constitutional Political Economy, Springer, vol. 14(2), pages 119-140, June.
  35. Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.
  36. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  37. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  38. Lars P. Feld & Andreas J. Schmidt & Friedrich Schneider, 2011. "Deterrence Policy and the Size of the Shadow Economy in Germany: An Institutional and Empirical Analysis," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 12, Edward Elgar Publishing.
  39. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 80(3), pages 555-581, February.
  40. 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.
  41. 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.
  42. Batrancea Larissa-Margareta & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Does Perceived Governmental Efficiency In Managing Tax Money Drive Compliance? Evidence From A Tax Game," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 34-44, September.
  43. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
  44. 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).
  45. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  46. Jahnke, Björn & Weisser, Reinhard A., 2019. "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, vol. 60(C).
  47. Leventi, Chrysa & Matsaganis, Manos & Flevotomou, Maria, 2013. "Distributional implications of tax evasion and the crisis in Greece," EUROMOD Working Papers EM17/13, EUROMOD at the Institute for Social and Economic Research.
  48. Benno Torgler & Neven T. Valev, 2010. "Gender And Public Attitudes Toward Corruption And Tax Evasion," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 554-568, October.
  49. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  50. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
  51. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
  52. Björn Jahnke, 2017. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," WIDER Working Paper Series 008, World Institute for Development Economic Research (UNU-WIDER).
  53. Huiqi Yan & Jeroen van der Heijden & Benjamin van Rooij, 2017. "Symmetric and asymmetric motivations for compliance and violation: A crisp set qualitative comparative analysis of Chinese farmers," Regulation & Governance, John Wiley & Sons, vol. 11(1), pages 64-80, March.
  54. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(2), pages 125-177, April.
  55. Diana Onu & Lynne Oats & Erich Kirchler & Andre Julian Hartmann, 2019. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion," Games, MDPI, vol. 10(4), pages 1-17, November.
  56. Matsaganis, Manos & Flevotomou, Maria, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  57. Jorge Luis Tonetto & Josep Miquel Pique & Adelar Fochezatto & Carina Rapetti, 2024. "Tax Evasion and Company Survival: A Brazilian Case Study," Economies, MDPI, vol. 12(11), pages 1-18, October.
  58. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
  59. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  60. 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.
  61. Patrick Groeber & Heiko Rauhut, 2010. "Does ignorance promote norm compliance?," Computational and Mathematical Organization Theory, Springer, vol. 16(1), pages 1-28, March.
  62. 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.
  63. Brizi, Ambra & Giacomantonio, Mauro & Schumpe, Birga M. & Mannetti, Lucia, 2015. "Intention to pay taxes or to avoid them: The impact of social value orientation," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 22-31.
  64. Yunmei Wu & Benjamin Rooij, 2021. "Compliance Dynamism: Capturing the Polynormative and Situational Nature of Business Responses to Law," Journal of Business Ethics, Springer, vol. 168(3), pages 579-591, January.
  65. Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, University Library of Munich, Germany.
  66. Santoro, Fabrizio, 2021. "To file or not to file? Another dimension of tax compliance - the Eswatini Taxpayers’ survey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 95(C).
  67. Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 97-106, July.
  68. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
  69. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.
  70. Sokolovskyi, Dmytro, 2018. "Game-theoretic model of tax evasion: analysis of agents’ interaction and optimization of tax burden," MPRA Paper 86415, University Library of Munich, Germany.
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