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Tax evasion, civic duty and the law abiding citizen

Citations

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Cited by:

  1. Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 601-609, October.
  2. 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.
  3. Buckenmaier, Johannes & Dimant, Eugen & Mittone, Luigi, 2020. "Effects of institutional history and leniency on collusive corruption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 296-313.
  4. Cinzia Castiglioni & Edoardo Lozza & Albino Claudio Bosio, 2018. "Lay People Representations on the Common Good and Its Financial Provision," SAGE Open, , vol. 8(4), pages 21582440188, October.
  5. Melanie Millar & Roger M. White & Xin Zheng, 2023. "Substance Abuse and Workplace Fraud: Evidence from Physicians," Journal of Business Ethics, Springer, vol. 183(2), pages 585-602, March.
  6. Luca Andriani, 2012. "Tax Morale and Pro-Social Behavior: Evidence from a Palestinian Survey," Working Papers 712, Economic Research Forum, revised 2012.
  7. Alessandro Balestrino, "undated". "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," EPRU Working Paper Series 05-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Dec 2005.
  8. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
  9. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
  10. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  11. James Alm & Matthias Kasper & Erich Kirchler, 2022. "Can ethics change? Enforcement and its effects on taxpayer compliance," Working Papers 2209, Tulane University, Department of Economics.
  12. Lory Barile, 2012. "The Impact of Governmental Signals on Environmental Morale: a 'behavioural' approach," Department of Economics Working Papers 3/12, University of Bath, Department of Economics.
  13. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, "undated". "Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," Working Papers wp2009-1, Department of the Treasury, Ministry of the Economy and of Finance.
  14. Mocan, Naci & Bielen, Samantha & Marneffe, Wim, 2020. "Quality of judicial institutions, crimes, misdemeanors, and dishonesty," European Journal of Political Economy, Elsevier, vol. 61(C).
  15. Belmonte, Alessandro & Dell'Anno, Roberto & Teobaldelli, Désirée, 2018. "Tax morale, aversion to ethnic diversity, and decentralization," European Journal of Political Economy, Elsevier, vol. 55(C), pages 204-223.
  16. Ferreira, Anderson A. & Ferreira, Leandro A. & Mihara, Antonio & Ferreira, Fernando F., 2020. "A stochastic quenched disorder model for interaction of network-master node systems," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 556(C).
  17. István János Tóth & Miklós Hajdu, 2023. "Corruption Risk and Education at Regional Level," CERS-IE WORKING PAPERS 2335, Institute of Economics, Centre for Economic and Regional Studies.
  18. 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.
  19. Douhou, Salima & Magnus, Jan R. & van Soest, Arthur, 2011. "The perception of small crime," European Journal of Political Economy, Elsevier, vol. 27(4), pages 749-763.
  20. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, The Centre for Market and Public Organisation, University of Bristol, UK.
  21. James Alm & Erich Kirchler & Stephan Muehlbacher, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, vol. 42(2), pages 133-152, September.
  22. Nordblom, Katarina & Zamac, Jovan, 2011. "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion," Working Paper Series 2011:13, Uppsala University, Department of Economics.
  23. Peterson K. Ozili, 2020. "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(2), pages 531-539, January.
  24. Colin C. Williams & Ioana A. Horodnic, 2015. "Who Participates in the Undeclared Economy in South-Eastern Europe? An Evaluation of the Marginalization Thesis," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 13(2), pages 157-175.
  25. Dominika Havrdová & Hana Zídková, 2020. "Factors of tax evasion in Visegrad countries [Faktory daňových úniků v zemích Visegradské čtyřky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(2), pages 5-25.
  26. Vladimir Boguslavskiy, 2007. "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, vol. 24(1), pages 71-88, August.
  27. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
  28. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  29. Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019. "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
  30. Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Working Papers hal-04635966, HAL.
  31. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
  32. Borck, Rainald, 2004. "Stricter enforcement may increase tax evasion," European Journal of Political Economy, Elsevier, vol. 20(3), pages 725-737, September.
  33. 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.
  34. repec:dau:papers:123456789/4728 is not listed on IDEAS
  35. Orviska, Marta & Caplanova, Anetta & Medved, Jozef & Hudson, John, 2006. "A cross-section approach to measuring the shadow economy," Journal of Policy Modeling, Elsevier, vol. 28(7), pages 713-724, October.
  36. 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.
  37. Iswahyudi, Heru, 2018. "Economic Consequences of Tax Non-Compliance: Evidence From Indonesia," MPRA Paper 122337, University Library of Munich, Germany.
  38. Ronconi, Lucas & Zarazaga S.J., Rodrigo, 2015. "Labor Exclusion and the Erosion of Citizenship Responsibilities," World Development, Elsevier, vol. 74(C), pages 453-461.
  39. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
  40. Traxler, Christian & Winter, Joachim, 2012. "Survey evidence on conditional norm enforcement," European Journal of Political Economy, Elsevier, vol. 28(3), pages 390-398.
  41. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
  42. Burak Emil & Nemec Juraj, 2016. "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 185-197, December.
  43. Immordino, Giovanni & Russo, Francesco Flaviano, 2018. "Cashless payments and tax evasion," European Journal of Political Economy, Elsevier, vol. 55(C), pages 36-43.
  44. Grega Matus & Orviska Marta & Nemec Juraj & Lawson Colin, 2019. "Factors Determining the Efficiency of Slovak Public Procurement," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 12(1), pages 43-68, June.
  45. Dominika Havrdová –Hana Zídková, 2020. "Factors of tax evasion in Visegrad countries [Faktory daňových úniků v zemích Visegradské čtyřky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(2).
  46. 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.
  47. 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.
  48. Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2011. "Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?," CESifo Working Paper Series 3521, CESifo.
  49. Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
  50. John Cullis & Philip Jones & Alan Lewis, 2007. "Tax Compliance: Social Norms, Culture and Endogeneity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0722, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  51. Jan Hanousek & Filip Palda, 2008. "Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve," CERGE-EI Working Papers wp360, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  52. Borlea Sorin Nicolae & Achim Monica Violeta & Miron Monica Gabriela A., 2017. "Corruption, Shadow Economy and Economic Growth: An Empirical Survey Across the European Union Countries," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(2), pages 19-32, June.
  53. Monica Violeta Achim & Viorela Ligia Văidean & Sorin Nicolae Borlea & Decebal Remus Florescu, 2021. "The Impact of the Development of Society on Economic and Financial Crime. Case Study for European Union Member States," Risks, MDPI, vol. 9(5), pages 1-20, May.
  54. John R. Hudson, 2011. "Conflict and Corruption," Chapters, in: Derek L. Braddon & Keith Hartley (ed.), Handbook on the Economics of Conflict, chapter 8, Edward Elgar Publishing.
  55. Agell, Jonas & Persson, Mats & Sacklen, Hans, 2004. "The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters," European Journal of Political Economy, Elsevier, vol. 20(4), pages 963-982, November.
  56. Marta Orviska, 2018. "A Different Perspective on Current Problems: Comment on “Proposals for a Democracy of the Future” by Bruno Frey," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, vol. 35(1), pages 111-116, June.
  57. 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.
  58. 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.
  59. Luca Andriani & Gaygysyz Ashyrov, 2022. "Corruption and life satisfaction: Evidence from a transition survey," Kyklos, Wiley Blackwell, vol. 75(4), pages 511-535, November.
  60. Răzvan Hoinaru & Daniel Buda & Sorin Nicolae Borlea & Viorela Ligia Văidean & Monica Violeta Achim, 2020. "The Impact of Corruption and Shadow Economy on the Economic and Sustainable Development. Do They “Sand the Wheels” or “Grease the Wheels”?," Sustainability, MDPI, vol. 12(2), pages 1-27, January.
  61. Braithwaite, Valerie & Ahmed, Eliza, 2005. "A threat to tax morale: The case of Australian higher education policy," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 523-540, August.
  62. Antinyan, Armenak & Corazzini, Luca & Pavesi, Filippo, 2020. "Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 77-95.
  63. Vesa Kanniainen & Jenni Pääkkönen, 2010. "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(3), pages 271-290, July.
  64. Eric Floyd & Michael Hallsworth & John List & Robert Metcalfe & Kristian Rotaru & Ivo Vlaev, 2022. "What motivates people to pay their taxes? Evidence from four experiments on tax compliance," Natural Field Experiments 00750, The Field Experiments Website.
  65. 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.
  66. Raisa Sherif, 2022. "Why do we vote? Evidence on expressive voting," Working Papers tax-mpg-rps-2022-04, Max Planck Institute for Tax Law and Public Finance.
  67. 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.
  68. 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.
  69. Benno Torgler, 2007. "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers 06-2007, Institute of Local Public Finance.
  70. Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.
  71. Nemec Juraj, 2018. "Public Administration Reforms in Slovakia: Limited Outcomes (Why ?)," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 11(1), pages 115-134, June.
  72. Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.
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