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Institutional Uncertainty and Taxpayer Compliance

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References

1992Choice Under Uncertainty: Problems Solved and Unsolved948 cited
1992Why do people pay taxes?942 cited
1985Public goods provision in an experimental environment593 cited
1989The assurance problem in a laboratory market252 cited

Cited by

2010Taxpayer information assistance services and tax compliance behavior258 cited
2011Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy247 cited
2003To evade taxes or not to evade: that is the question240 cited
2010Cheating, emotions, and rationality: an experiment on tax evasion232 cited
2008Causes and Consequences of Tax Morale: An Empirical Investigation209 cited
2014The Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria204 cited
2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation201 cited
2016Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria194 cited
2013Behavioral dynamics of tax evasion – A survey182 cited
2010Tax knowledge and tax compliance determinants in self assessment system in Malaysia177 cited

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2008

Getting the word out: Enforcement information dissemination and compliance behavior

152 cited

2004Tax compliance as a coordination game146 cited

202040 years of tax evasion games: a meta-analysis134 cited

1997An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy:131 cited

2016Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker127 cited

2014Bribe Payments and Innovation in Developing Countries: Are Innovating Firms Disproportionately Affected?126 cited