IDEAS home Printed from https://ideas.repec.org/r/kap/itaxpf/v19y2012i1p54-77.html
   My bibliography  Save this item

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
  2. 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.
  3. Michele Bernasconi & Rosella Levaggi & Francesco Menoncin, 2020. "Dynamic Tax Evasion with Habit Formation in Consumption," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(3), pages 966-992, July.
  4. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
  5. 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.
  6. Amedeo Piolatto & Gwenola Trotin, 2016. "Optimal Income Tax Enforcement under Prospect Theory," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(1), pages 29-41, February.
  7. Samreen Malik & Benedikt Mihm & Florian Timme, 2018. "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 200-239, February.
  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. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  11. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
  12. 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.
  13. Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018. "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series 7218, CESifo.
  14. 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.
  15. Piolatto Amedeo, 2015. "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, De Gruyter, vol. 16(4), pages 422-438, December.
  16. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
  17. Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020. "Transaction-tax evasion in the housing market," Regional Science and Urban Economics, Elsevier, vol. 81(C).
  18. L. S. Di Mauro & A. Pluchino & A. E. Biondo, 2018. "A Game of Tax Evasion: evidences from an agent-based model," Papers 1809.08146, arXiv.org.
  19. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  20. Haoran Xu & William J. Moser, 2022. "Terrorism and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 174-208, March.
  21. Alex Augusto Timm Rathke, 2015. "Note on tax enforcement and transfer pricing manipulation," Papers 1506.08743, arXiv.org.
  22. Joshua Commey, 2023. "Conceptualizing Tax Evasion and Tax Compliance Strategies," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 10(8), pages 169-181, August.
  23. Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," FEMM Working Papers 160001, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  24. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  25. Philipp Doerrenberg & Jan Schmitz, 2017. "Tax compliance and information provision. A field experiment with small firms," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 1(1), pages 47-54, February.
  26. James Alm & Brian Erard, 2016. "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 22-46, February.
  27. Christian A. Vossler & Scott M. Gilpatric, 2017. "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers 2017-01, University of Tennessee, Department of Economics.
  28. Gilles Dufrénot & Anne-Charlotte Paret-Onorato, 2016. "Power-Law Distribution in the Debt-to-Fiscal Revenue Ratio: Empirical Evidence and a Theoretical Model," Working Papers halshs-01357797, HAL.
  29. James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015. "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers 1508, Tulane University, Department of Economics.
  30. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
  31. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
  32. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.
  33. Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
  34. Jacquemet, N. & Luchini, S. & Malézieux, A. & Shogren, J.F., 2020. "Who’ll stop lying under oath? Empirical evidence from tax evasion games," European Economic Review, Elsevier, vol. 124(C).
  35. Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2016. "Tax Evasion and Institutions. An Experiment on The Role of Principal Witness Regulations," PPE Working Papers 0007, Philosophy, Politics and Economics, University of Pennsylvania.
  36. Schnellenbach, Jan & Schubert, Christian, 2015. "Behavioral political economy: A survey," European Journal of Political Economy, Elsevier, vol. 40(PB), pages 395-417.
  37. Marques, Israel & Remington, Thomas & Bazavliuk, Vladimir, 2020. "Encouraging skill development: Evidence from public-private partnerships in education in Russia’s regions," European Journal of Political Economy, Elsevier, vol. 63(C).
  38. James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
  39. Maciej A. Górecki & Natalia Letki, 2021. "Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment," Journal of Business Ethics, Springer, vol. 172(4), pages 727-746, September.
  40. 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.
  41. Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
  42. Doina Pacurari, 2013. "Profit Tax Or Income Tax? Options For Fiscal Optimization Of Romanian Small Companies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
  43. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  44. Fochmann, Martin & Wolf, Nadja, 2019. "Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 260-277.
  45. 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.
  46. Odd E Nygård & Joel Slemrod & Thor O Thoresen, 2019. "Distributional Implications of Joint Tax Evasion," The Economic Journal, Royal Economic Society, vol. 129(620), pages 1894-1923.
  47. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
  48. Stjepan Gadzo & Irena Klemencic, 2014. "Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union," Financial Theory and Practice, Institute of Public Finance, vol. 38(3), pages 277-302.
  49. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
  50. Allen, Jaime & Muñoz, Juan Carlos & Ortúzar, Juan de Dios, 2019. "On evasion behaviour in public transport: Dissatisfaction or contagion?," Transportation Research Part A: Policy and Practice, Elsevier, vol. 130(C), pages 626-651.
  51. Aleksandra Hlastec & Damijan Mumel & Lidija Hauptman, 2023. "Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
  52. Schitter, Christian & Fleiß, Jürgen & Palan, Stefan, 2019. "To claim or not to claim: Anonymity, symmetric externalities and honesty," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 13-36.
  53. Bittencourt, Manoel & Gupta, Rangan & Stander, Lardo, 2014. "Tax evasion, financial development and inflation: Theory and empirical evidence," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 194-208.
  54. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2023. "Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," Journal of Business Ethics, Springer, vol. 185(1), pages 89-114, June.
  55. repec:idq:ictduk:16548 is not listed on IDEAS
  56. James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
  57. 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.
  58. Montag, Josef & Tremewan, James, 2020. "Let the punishment fit the criminal: An experimental study," Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 423-438.
  59. 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.
  60. James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, October.
  61. Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, vol. 31(1), pages 94-122.
  62. Julio López-Laborda & Jaime Vallés-Giménez & Anabel Zárate-Marco, 2021. "Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization," International Regional Science Review, , vol. 44(2), pages 289-317, March.
  63. 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).
  64. A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022. "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, vol. 32(3), pages 797-826, July.
  65. 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.
  66. Mary F. Evans & Scott M. Gilpatric & Jay P. Shimshack, 2018. "Enforcement Spillovers: Lessons from Strategic Interactions in Regulation and Product Markets," Journal of Law and Economics, University of Chicago Press, vol. 61(4), pages 739-769.
  67. 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.
  68. Allam, Amir & Moussa, Tantawy & Abdelhady, Mona & Yamen, Ahmed, 2023. "National culture and tax evasion: The role of the institutional environment quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  69. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
  70. 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.
  71. Jasna Atanasijević & Marko Danon & Zorana Lužanin & Dušan Kovačević, 2022. "Shadow Economy Estimation Using Cash Demand Approach: The Case of Serbia," Sustainability, MDPI, vol. 14(20), pages 1-19, October.
  72. Gunter, Samara, 2013. "State Earned Income Tax Credits and Participation in Regular and Informal Work," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 33-62, March.
  73. Cristina Timofte (Coca) & Dorel Mates & Dan-Andrei Coca & Simona-Maria Tanasa (Brinzaru), 2020. "The Relationship between Tax Evasion and Corruption. A Cross-country Examination," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 18, pages 173-181, Editura Lumen.
  74. Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
  75. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
  76. Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based and human tax auditing schemes," Working Papers SDES-2015-9, Kochi University of Technology, School of Economics and Management, revised Jan 2015.
  77. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
  78. Rosella Levaggi & Francesco Menoncin, 2015. "Dynamic Tax Evasion with Audits based on Conspicuous Consumption," Working papers 33, Società Italiana di Economia Pubblica.
  79. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
  80. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.
  81. Figari, Francesco & Paulus, Alari & Sutherland, Holly, 2014. "Microsimulation and policy analysis," ISER Working Paper Series 2014-23, Institute for Social and Economic Research.
  82. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
  83. M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
  84. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
  85. 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.
  86. James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
  87. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  88. David MASCLET & David L. DICKINSON, 2024. "Incorporating Conditional Morality into Economic Decisions," Economics Working Paper Archive (University of Rennes & University of Caen) 2024-04, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
  89. Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017. "Collusive tax evasion and social norms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
  90. James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 33-40, July.
  91. James Alm & James C. Cox & Vjollca Sadiraj, 2020. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
  92. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
  93. Dwi Nurferyanto & Yoshi Takahashi, 2024. "Establishing Boundaries to Combat Tax Crimes in Indonesia," Laws, MDPI, vol. 13(3), pages 1-19, May.
  94. Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
  95. Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2016. "Audit rates and compliance: A field experiment in care provision," Journal of Economic Behavior & Organization, Elsevier, vol. 131(PB), pages 160-173.
  96. Michele Lalla & Maddalena Cavicchioli, 2020. "Nonresponse and measurement errors in income: matching individual survey data with administrative tax data," Department of Economics 0170, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
  97. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
  98. Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016. "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, vol. 42(3), pages 405-444, December.
  99. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023. "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , vol. 51(2), pages 262-310, March.
  100. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
  101. repec:grz:wpsses:2017-01 is not listed on IDEAS
  102. Aurélie Bonein & Cécile Bazart, 2017. "The Strength of the Symbol: Are we Willing to Punish Evaders ?," Working Papers 17-02, LAMETA, Universtiy of Montpellier.
  103. James E. Payne & James W. Saunoris, 2020. "Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 195-206, June.
  104. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
  105. Alm, James & Shimshack, Jay, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
  106. Dzhumashev, Ratbek & Levaggi, Rosella & Menoncin, Francesco, 2023. "Optimal tax enforcement with productive public inputs," Economic Modelling, Elsevier, vol. 126(C).
  107. James Alm & Jeremy Clark & Kara Leibel, 2016. "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 725-747, January.
  108. 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.
  109. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
  110. Marchiori, Luca & Pierrard, Olivier, 2018. "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, vol. 87(C), pages 152-172.
  111. David Masclet & David L. Dickinson, 2024. "Incorporating conditional morality into economic decisions," Post-Print hal-04721460, HAL.
  112. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  113. Thu Hang Nguyen, 2017. "Determinants to Tax Evasion Behavior in Vietnam," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(4), pages 123-131, December.
  114. Costas Azariadis & Yannis M. Ioannides, 2014. "Thinking About Corruption in Greece," Discussion Papers Series, Department of Economics, Tufts University 0783, Department of Economics, Tufts University.
  115. Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021. "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, vol. 49(C).
  116. 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.
  117. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper 70437, University Library of Munich, Germany.
  118. Ulrich Thy Jensen, 2020. "Is self-reported social distancing susceptible to social desirability bias? Using the crosswise model to elicit sensitive behaviors," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(2).
  119. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
  120. Langenmayr, Dominika & Zyska, Lennard, 2023. "Escaping the exchange of information: Tax evasion via citizenship-by-investment," Journal of Public Economics, Elsevier, vol. 221(C).
  121. Peterson K. Ozili, 2020. "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(2), pages 531-539, January.
  122. 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.
  123. Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.
  124. Kai A. Konrad & Tim Lohse & Salmai Qari, 2017. "Compliance with Endogenous Audit Probabilities," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(3), pages 821-850, July.
  125. Lotta Björklund Larsen, 2023. "Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery," Economic Anthropology, Wiley Blackwell, vol. 10(1), pages 100-111, January.
  126. 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.
  127. Maarten Lindeboom & Bas van der Klaauw & Sandra Vriend, 2014. "Audit Rates and Compliance: A Field Experiment in Long-term Care," Tinbergen Institute Discussion Papers 14-038/V, Tinbergen Institute.
  128. 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.
  129. Emily M Thornton & Lara B Aknin & Nyla R Branscombe & John F Helliwell, 2019. "Prosocial perceptions of taxation predict support for taxes," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-12, November.
  130. Friedrich Schneider, 2023. "Do Different Estimation Methods Lead to Implausible Differences in the Size of Nonobserved or Shadow Economies? A Preliminary Answer," Annual Review of Resource Economics, Annual Reviews, vol. 15(1), pages 257-277, October.
  131. repec:tul:wpaper:2306 is not listed on IDEAS
  132. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.
  133. Mohammad Abd Alaffo AlAdham & Mohammed Abdallah Abukhadijeh & Mohammad Fayez Qasem, 2016. "Tax Evasion and Tax Awareness Evidence from Jordan," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 65-75, December.
  134. Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim, 2017. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria," SAGE Open, , vol. 7(4), pages 21582440177, December.
  135. Bruttel, Lisa & Friehe, Tim, 2014. "On the path dependence of tax compliance," European Economic Review, Elsevier, vol. 65(C), pages 90-107.
  136. Amedeo Piolatto, 2015. "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 422-438, November.
  137. Emilian Dobrescu, 2018. "Functional trinity of public finance in an emerging economy," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 7(1), pages 1-27, December.
  138. 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.
  139. Motta Café, Renata & Yarygina, Anastasiya & Escalante, Lisseth, 2024. "Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil," IDB Publications (Working Papers) 13603, Inter-American Development Bank.
  140. Alm, James & Hodge, Timothy R. & Sands, Gary & Skidmore, Mark, 2014. "Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit," Working Paper Series 18810, Victoria University of Wellington, Chair in Public Finance.
  141. Maksim Belitski & Farzana Chowdhury & Sameeksha Desai, 2016. "Taxes, corruption, and entry," Small Business Economics, Springer, vol. 47(1), pages 201-216, June.
  142. Alm, James & Bruner, David M. & McKee, Michael, 2016. "Honesty or dishonesty of taxpayer communications in an enforcement regime," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
  143. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
  144. Shimshack, Jay P. & Ward, Michael B., 2022. "Costly sanctions and the treatment of frequent violators in regulatory settings," Journal of Environmental Economics and Management, Elsevier, vol. 116(C).
  145. Litina, Anastasia & Palivos, Theodore, 2016. "Corruption, tax evasion and social values," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 164-177.
  146. Miloš Fišar & Ondřej Krčál & Jiří Špalek & Rostislav Staněk & James Tremewan, 2019. "A Competitive Audit Selection Mechanism with Incomplete Information," MUNI ECON Working Papers 2019-08, Masaryk University, revised Feb 2023.
  147. Félix Domínguez-Barrero & Julio López-Laborda & Fernando Rodrigo-Sauco, 2017. "Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax," European Journal of Law and Economics, Springer, vol. 44(1), pages 47-65, August.
  148. Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
  149. Thorben C. Kundt & Florian Misch & Birger Nerré, 2017. "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 112-133, February.
  150. Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019. "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research 237, arqus - Arbeitskreis Quantitative Steuerlehre.
  151. 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.
  152. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
  153. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
  154. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
  155. Carlos Bethencourt & Lars Kunze, 2019. "Tax evasion, social norms, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
  156. Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017. "Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy," Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
  157. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
  158. Yasen Dimitrov & Ivo Vlaev, 2022. "Messages Committing You to Reciprocate: A Field Experiment With “Contactless” Debtors," International Journal of Applied Behavioral Economics (IJABE), IGI Global, vol. 11(1), pages 1-10, January.
  159. Masclet, David & Dickinson, David L., 2019. "Incorporating Conditional Morality into Economic Decisions," IZA Discussion Papers 12782, Institute of Labor Economics (IZA).
  160. Beatty, Timothy & Shimshack, Jay P., 2018. "Monitoring and Enforcement in a Food Safety Context," 2018 Annual Meeting, August 5-7, Washington, D.C. 273913, Agricultural and Applied Economics Association.
  161. Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
  162. Colin C. Williams & Gamze Oz Yalaman & Abbi M. Kedir, 2020. "Evaluating Policy Approaches Towards Tackling Undeclared Work in the Czech Republic," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 396-417, September.
  163. Dimitrios Varvarigos, 2017. "Cultural norms, the persistence of tax evasion, and economic growth," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 63(4), pages 961-995, April.
  164. Pfaff Dieter & Ruffing-Straube Patricia & Staubli David, 2023. "Aufdeckung von Steuerhinterziehung in der Schweiz durch den automatischen Informationsaustausch," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 24(3), pages 361-374, September.
  165. Jonas Andersson, 2024. "A tax evasion experiment revisited," Economics Bulletin, AccessEcon, vol. 44(3), pages 1010-1017.
  166. Vossler, Christian A. & Gilpatric, Scott M., 2018. "Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments," Journal of Public Economics, Elsevier, vol. 165(C), pages 217-229.
  167. Korndörfer, Martin & Krumpal, Ivar & Schmukle, Stefan C., 2014. "Measuring and explaining tax evasion: Improving self-reports using the crosswise model," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 18-32.
  168. Mohammed Mahdi Obaid & Noraza Mat Udin, 2020. "Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 52-63, July.
  169. Dieter Pfaff & Patricia Ruffing-Straube & David Staubli, 2022. "Entwicklung der straflosen Selbstanzeigen im Zuge der Einführung des automatischen Informationsaustauschs in der Schweiz," Working Papers 394, University of Zurich, Department of Business Administration (IBW).
  170. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
  171. Mantilla, Cesar & Rincón, Ferley, 2022. "Mobility and productivity in a dual labor market: an experiment," OSF Preprints 5as84, Center for Open Science.
  172. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  173. Fochmann, Martin & Fochmann, Nadja & Kocher, Martin G. & Müller, Nadja, 2021. "Dishonesty and risk-taking: Compliance decisions of individuals and groups," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 250-286.
  174. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  175. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  176. James Alm & Matthias Kasper, 2020. "Tax evasion, market adjustments, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
  177. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
  178. Schnellenbach, Jan & Schubert, Christian, 2014. "Behavioral public choice: A survey," Freiburg Discussion Papers on Constitutional Economics 14/03, Walter Eucken Institut e.V..
  179. Esteban, Steffanny Romero & Mantilla, Cesar, 2022. "Beliefs and selection in formal and informal labor markets: an experiment," OSF Preprints q2x8d, Center for Open Science.
  180. Israel Marques II, 2022. "Skipping Out On The Check: Institutional Quality, Tax Evasion, And Individual Preferences For Social Policy," HSE Working papers WP BRP 85/PS/2022, National Research University Higher School of Economics.
  181. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
  182. Youngrok Kim & Hongyu Wan & Minjo Kang, 2022. "Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance," Asian Economic Journal, East Asian Economic Association, vol. 36(3), pages 337-359, September.
  183. 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.
  184. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
  185. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
  186. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints 130141, ZBW - Leibniz Information Centre for Economics.
  187. 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.
  188. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
  189. 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.
  190. Saudin Terzi? & Miro D?akula, 2019. "Effects of Tax Evasion and Tax Policy on Economic and Social Environment: The Case of Bosnia and Herzegovina," Applied Economics and Finance, Redfame publishing, vol. 6(2), pages 43-55, March.
  191. Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022. "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 31(5), pages 1375-1401, December.
  192. Lidija Hauptman & Berislav Zmuk & Ivana Pavic, 2024. "Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement," Public Sector Economics, Institute of Public Finance, vol. 48(2), pages 177-201.
  193. Emilian Dobrescu, 2016. "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 136-136, February.
  194. Chandler McClellan, 2019. "Growth Effects of VAT Evasion and Enforcement," Public Finance Review, , vol. 47(3), pages 530-557, May.
  195. Iswahyudi, Heru, 2018. "Economic Consequences of Tax Non-Compliance: Evidence From Indonesia," MPRA Paper 122337, University Library of Munich, Germany.
  196. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
  197. Vranceanu, Radu & Sutan, Angela & Dubart, Delphine, 2016. "Discontent with taxes and the timing of taxation : experimental evidence," ESSEC Working Papers WP1602, ESSEC Research Center, ESSEC Business School.
  198. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
  199. Asatryan, Zareh & Peichl, Andreas, 2016. "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers 16-065, ZEW - Leibniz Centre for European Economic Research.
  200. James Alm, 2014. "Does an uncertain tax system encourage üaggressive tax planningý?," Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
  201. Rosella Levaggi & Francesco Menoncin, 2016. "Dynamic tax evasion with audits based on visible consumption," Journal of Economics, Springer, vol. 119(2), pages 131-146, October.
  202. Garín, Julio & Lastrapes, William D. & Lester, Robert, 2021. "On the welfare effects of phasing out paper currency," European Economic Review, Elsevier, vol. 137(C).
  203. Luigi Mittone & Johannes Buckenmaier & Eugen Dimant, 2015. "Tax Evasion Revised: Surprising Experimental Evidence on the Role of Principal Witness Regulations and Differences in Gender Attitudes," CEEL Working Papers 1505, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  204. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  205. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
  206. Taha Barakat AL-Shawawreh & Belal Yousef AL-Smirat, 2016. "Economic Effects of Tax Evasion on Jordanian Economy," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(7), pages 344-344, July.
  207. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
  208. Amedeo Piolatto, 2015. "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 422-438, November.
  209. Jonathan Farrar & Tisha King, 2023. "To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance," Journal of Business Ethics, Springer, vol. 183(1), pages 289-311, February.
  210. Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
  211. Kettle,Stewart & Hernandez,Marco & Ruda,Simon & Sanders,Michael, 2016. "Behavioral interventions in tax compliance : evidence from Guatemala," Policy Research Working Paper Series 7690, The World Bank.
  212. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
  213. repec:prg:jnlpep:v:preprint:id:662:p:1-20 is not listed on IDEAS
  214. Konda, Laura & Patel, Elena & Seegert, Nathan, 2022. "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, vol. 212(C).
  215. Alex A. T. Rathke, 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," Papers 1901.03843, arXiv.org.
  216. 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.
  217. Lucia Mihóková & Radovan Dráb & Andrea Kralik, 2018. "Assessing the Impact of Tax Evasion on Long-Term Fiscal Imbalance: A Sensitivity Analysis Application," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(3), pages 331-350.
  218. Dr. Alfred Howard Miller, 2019. "Tax Strategies Employed by Overseas American Individuals and SMEs," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(3), pages 690-699, 03-2019.
  219. Guizhou Wang & Kjell Hausken, 2021. "Governmental Taxation of Households Choosing between a National Currency and a Cryptocurrency," Games, MDPI, vol. 12(2), pages 1-24, April.
  220. Ioana Alexandra HORODNIC & Colin C WILLIAMS & Rodica IANOLE-CÄ‚LIN, 2020. "Does higher cash-in-hand income motivate young people to engage in under-declared employment?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 48-69, December.
  221. Anastasia Litina & Theodore Palivos, 2015. "Corruption and Tax Evasion: Reflections on Greek Tragedy," Working Papers 193, Bank of Greece.
  222. 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).
  223. Michael McKee & Caleb A. Siladke & Christian A. Vossler, 2018. "Behavioral dynamics of tax compliance when taxpayer assistance services are available," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 722-756, June.
  224. Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
  225. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2021. "Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," CREMA Working Paper Series 2021-01, Center for Research in Economics, Management and the Arts (CREMA).
  226. 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.
  227. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
  228. Saulı̄tis, Andris, 2023. "Nudging debtors with non-performing loans: Evidence from three field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  229. Andersson, Jonas, 2022. "A tax evasion experiment revisited," Discussion Papers 2022/15, Norwegian School of Economics, Department of Business and Management Science.
  230. Lorenz, Johannes & Diller, Markus & Sureth, Caren, 2021. "The epidemiology of tax avoidance narratives," arqus Discussion Papers in Quantitative Tax Research 268, arqus - Arbeitskreis Quantitative Steuerlehre.
  231. Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.
  232. 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.
  233. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
  234. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
  235. Valentyna Antonenko & Leonid Katranzhy & Kostiantyn Moiseienko & Svitlana Yudina & Olha Brezhnyeva-Yermolenko & Svitlana Hanziuk & Aiste Galnaityte & Virginia Namiotko, 2019. "The Prospects for Reforming the State Fiscal Policy," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(4), December.
  236. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.
  237. Rathke, Alex Augusto Timm, 2015. "Note on tax enforcement and transfer pricing manipulation," MPRA Paper 65337, University Library of Munich, Germany.
  238. 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).
  239. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2020. "Income Underreporting and Tax Evasion in Italy: Estimates and Distributional Effects," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(4), pages 904-930, December.
  240. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
  241. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.