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Understanding Tax Evasion
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Understanding Tax Evasion (1976)Understanding Tax EvasionCauses and Consequences of Tax Morale: An Empirical Investigation (2008)Causes and Consequences of Ta…Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis (2007)Shadow Economy, Tax Morale, G…Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation (2006)Tax Compliance as the Result …Dynamic behaviour in tax evasion: An experimental approach (2006)Dynamic behaviour in tax evas…Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? (2003)Everyday representations of t…Why People Pay Taxes: The Case of the Development Levy in Tanzania (2001)Why People Pay Taxes: The Cas…Tax Evasion and Tax Compliance (1998)Tax Evasion and Tax ComplianceTax Evasion and Moral Constraints: some Experimental Evidence (1997)Tax Evasion and Moral Constra…Tax knowledge and attitudes towards taxation; A report on a quasi-experiment (1996)Tax knowledge and attitudes t…Honesty and Evasion in the Tax Compliance Game (1994)Honesty and Evasion in the Ta…Fiscal exchange, collective decision institutions, and tax compliance (1993)Fiscal exchange, collective d…A fairness approach to income tax evasion (1993)A fairness approach to income…Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution (1989)Tax Compliance and Perception…Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior. (1988)Exploring the limits of self-…Correlates of tax evasion (1988)Correlates of tax evasionThe consequences of different strategies for measuring tax evasion behavior (1987)The consequences of different…The Strategy of Conflict (1960)Inequity In Social Exchange (1965)Understanding Attitudes and Predicting Social Behavior (1980)What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries* (2007)FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2017)Income tax evasion: a theoretical analysis (1972)Rational Fools: A Critique of the Behavioral Foundations of Economic Theory (1977)The Theory of Externalities, Public Goods, and Club Goods (1996)Why people pay taxes: From a conventional economic model to a model of social convention (1997)APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012)The phenomenon of social representations. (1984)The moral dimension: toward a new economics (1989)‘Sizing’ the Problem of the Hard-to-Tax (2004)The Size of the Shadow Economies of 145 Countries All Over the World: First Results Over the Period 1999 to 2003 (2004)The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries (2010)The Evolution of Cooperation. (1984)A Simple Model of Herd Behavior (1992)The Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria (2014)To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa (2014)Tax Ethics and Taxpayer Attitudes: A Survey (1978)The diffusion of innovations (1983)Theory and Measurement (1984)An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong (2000)Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework (2011)Why do people pay taxes? (1992)Consumer information and competition between nonprofit and for-profit nursing homes (1999)Tax Compliance, Self-Assessment and Tax Administration (2002)Of Rule and Revenue (2019)Coefficient Alpha and the Internal Structure of Tests (1951)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)GENDER AND PUBLIC ATTITUDES TOWARD CORRUPTION AND TAX EVASION (2010)Why People Obey the Law (2006)Shadow Economies around the World: Model Based Estimates (2012)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014)Intrinsic Motivation and Self-Determination in Human Behavior (1985)The Economic Institutions of Capitalism (1987)Intrinsic Motivation and Self-Determination in Human Behavior (1988)'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance (2013)Shadow economy and tax evasion in the EU (2015)Shadow Economy: Estimation Methods, Problems, Results and Open questions (2017)The New Institutional Economics (2002)Behavioral dynamics of tax evasion – A survey (2013)Tax morale and institutional theory: a systematic review (2018)
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  • 1993Fiscal exchange, collective decision institutions, and tax compliance357 cited
  • 1996Tax knowledge and attitudes towards taxation; A report on a quasi-experiment356 cited
  • 1994Honesty and Evasion in the Tax Compliance Game328 cited
  • 2007Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis281 cited
  • 2003Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?241 cited
  • 1993A fairness approach to income tax evasion229 cited
  • 2001Why People Pay Taxes: The Case of the Development Levy in Tanzania224 cited
  • 1987The consequences of different strategies for measuring tax evasion behavior209 cited
  • 2008Causes and Consequences of Tax Morale: An Empirical Investigation209 cited
  • 2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation201 cited
  • 1988Correlates of tax evasion199 cited
  • 2006Dynamic behaviour in tax evasion: An experimental approach198 cited
  • 1997Tax Evasion and Moral Constraints: some Experimental Evidence197 cited
  • 1988Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior.

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191 cited
  • 1989Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution190 cited
  • 1998Tax Evasion and Tax Compliance187 cited