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Why Pay Taxes? A Review of Tax Compliance Decisions
16 references·8 citing·32 second hop
Why Pay Taxes? A Review of Tax Compliance Decisions (2007)Why Pay Taxes? A Review of Tax Compliance…The Economic Psychology of Tax Behaviour (2007)The Economic Psychology of Ta…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Tax rates, tax administration and income tax evasion in Switzerland (1996)Tax rates, tax administration…Economic and Noneconomic Factors in Tax Compliance (1995)Economic and Noneconomic Fact…Why do people pay taxes? (1992)Why do people pay taxes?Responsive regulation: transcending the deregulation debate (1992)Responsive regulation: transc…ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA (1992)ESTIMATING THE DETERMINANTS O…An Econometric Analysis of Income Tax Evasion and Its Detection (1991)An Econometric Analysis of In…Prospect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …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…A simulation study of income tax evasion (1978)A simulation study of income …Income tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Tax evasion: A model (1973)Tax evasion: A modelIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…On Legal Sanctions (1967)On Legal SanctionsCooperative Tax Compliance (2014)Cooperative Tax ComplianceBehavioral Dynamics of Tax Evasion – A Survey (2014)Behavioral Dynamics of Tax Ev…The slippery slope framework on tax compliance: An attempt to formalization (2013)The slippery slope framework …Modelling Agents’ Risk Perception (2013)Modelling Agents’ Risk Percep…'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance (2013)'How Can I Help You?' Perceiv…Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011. (2012)Combining Psychology and Econ…Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011)Individual taxpayers' attitud…Tax Compliance by Trust and Power of Authorities (2010)Tax Compliance by Trust and P…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Prospect Theory: An Analysis of Decision under Risk (1979)The theory of planned behavior (1991)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)WHAT MOTIVATES TAX COMPLIANCE? (2018)Microeconomic Systems as an Experimental Science (1991)Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments (2002)Trust Breeds Trust: How Taxpayers Are Treated (2002)The Evolution of Cooperation (1981)Tax morale and conditional cooperation (2007)The impact of tax morale and institutional quality on the shadow economy (2008)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Risk, Ambiguity, and the Savage Axioms (1961)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Theory of games and economic behavior (2019)Corruption and government size: A disaggregated analysis (1998)Tax Avoidance, Evasion, and Administration (2000)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)Tax Compliance and Enforcement (2019)Shadow economies around the world: what do we really know? (2004)Trust in the Law: Encouraging Public Cooperation with the Police and Courts (2002)Procedural Justice, Legitimacy, and the Effective Rule of Law (2003)Social Accountability and Corporate Greenwashing (2003)
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References

  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1992Responsive regulation: transcending the deregulation debate1,726 cited
  • 2007The Economic Psychology of Tax Behaviour1,212 cited
  • 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 1992Why do people pay taxes?942 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 1992ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA529 cited
  • 1991An Econometric Analysis of Income Tax Evasion and Its Detection471 cited
  • 1995Economic and Noneconomic Factors in Tax Compliance470 cited
  • 1973Tax evasion: A model469 cited
  • 1996Tax rates, tax administration and income tax evasion in Switzerland469 cited
  • 1985Income tax compliance in a principal-agent framework446 cited
  • 1978A simulation study of income tax evasion391 cited
  • 1967On Legal Sanctions

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369 cited

Cited by

  • 2013The slippery slope framework on tax compliance: An attempt to formalization130 cited
  • 2014Cooperative Tax Compliance129 cited
  • 2014Behavioral Dynamics of Tax Evasion – A Survey114 cited
  • 2013'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance102 cited
  • 2012Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011.98 cited
  • 2010Tax Compliance by Trust and Power of Authorities87 cited
  • 2011Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference84 cited
  • 2013Modelling Agents’ Risk Perception4 cited