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Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance
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Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance (1987)Are we a Nation of Tax Cheaters? New Econ…AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE (1988)AN EMPIRICAL ANALYSIS OF FEDE…The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement (1986)The Tax Compliance Game: Towa…THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY (1985)THE ECONOMICS OF TAX COMPLIAN…Income tax compliance in a principal-agent framework (1985)Income tax compliance in a pr…Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax Evasion and Tax Rates: An…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings (2014)Environmental Enforcement and…Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011)Individual taxpayers' attitud…Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees (2009)Efficient Committed Budget fo…Tax Morale After the Reunification of Germany: Results from a Quasi-Natural Experiment (2007)Tax Morale After the Reunific…Ethical preferences, risk aversion, and taxpayer behavior (2007)Ethical preferences, risk ave…Defining the Legacy for Users: Understanding Strategies and Implications for Highway Funding (2007)Defining the Legacy for Users…On income tax avoidance: the case of Germany (1997)On income tax avoidance: the …Designing a Tax Administration Reform Strategy (1997)Designing a Tax Administratio…Tax evasion, inflation and stabilization (1994)Tax evasion, inflation and st…THE ECONOMICS OF TAXPAYER COMPLIANCE (1991)THE ECONOMICS OF TAXPAYER COM…Taxpayer Compliance: Setting New Agendas for Research (1991)Taxpayer Compliance: Setting …The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations (1989)The Consequences of Progressi…Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse (1989)Einkommensteuerhinterziehung …An Economic Analysis of Tax Amnesties (1989)An Economic Analysis of Tax A…The Optimum Enforcement of Laws (1970)Honesty and Evasion in the Tax Compliance Game (1994)Corruptible Law Enforcers: How Should They Be Compensated? (1995)TESTING ENFORCEMENT STRATEGIES IN THE FIELD: THREAT, MORAL APPEAL AND SOCIAL INFORMATION (2013)Essays in the Theory of Risk-Bearing. (1972)Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance (2012)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect theory: An analysis of decision under risk (1988)Research methods for business: A skill building approach (1993)Evaluating taxpayers attitude and its influence on tax compliance decisions in Tamale, Ghana (2013)Does Self-Regulatory Efficacy Matter? Effects of Punishment Certainty and Punishment Severity on Organizational Deviance (2015)Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados (2017)Optimal contracts and competitive markets with costly state verification (1979)Corruption, extortion and evasion (1999)The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires (2003)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Specification Tests in Econometrics (1978)Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)Tax evasion: A model (1973)Enforcement leverage when penalties are restricted (1988)Tax Amnesties: Theory, Trends, and Some Alternatives (2008)Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation (2009)Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities? (2012)Correlates of tax evasion (1988)Tax Evasion and Tax Compliance (1998)Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation (2006)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Tax Avoidance, Evasion, and Administration (2000)Shadow economies around the world: what do we really know? (2004)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)
this work references cited by second hop

References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
  • 1985Income tax compliance in a principal-agent framework446 cited
  • 1986The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement402 cited
  • 1988AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE245 cited
  • 1985THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY202 cited

Cited by

  • 1989An Economic Analysis of Tax Amnesties88 cited
  • 2011Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference84 cited
  • 1991THE ECONOMICS OF TAXPAYER COMPLIANCE75 cited
  • 1997On income tax avoidance: the case of Germany73 cited
  • 1997Designing a Tax Administration Reform Strategy72 cited
  • 1994Tax evasion, inflation and stabilization67 cited
  • 2007Tax Morale After the Reunification of Germany: Results from a Quasi-Natural Experiment67 cited
  • 1991Taxpayer Compliance: Setting New Agendas for Research62 cited

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  • 1989The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations60 cited
  • 2007Ethical preferences, risk aversion, and taxpayer behavior59 cited
  • 1989Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse59 cited
  • 2014Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings29 cited
  • 2009Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees15 cited
  • 2007Defining the Legacy for Users: Understanding Strategies and Implications for Highway Funding6 cited