SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE
11 references·16 citing·38 second hop
THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE (1994)THE INFLUENCE OF ETHICAL ATTITUDES ON TAX…The Moral Dimension (1995)The Moral DimensionProspect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE (1988)AN EMPIRICAL ANALYSIS OF FEDE…The theory and practice of econometrics (1986)The theory and practice of ec…An Empirical Test for Tax Evasion (1985)An Empirical Test for Tax Eva…Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax Evasion and Tax Rates: An…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Review of Psychometric theory (2nd ed.). (1979)Review of Psychometric theory…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …A simulation study of income tax evasion (1978)A simulation study of income …The Psychological Bulletin (1904)The Psychological BulletinTaxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia (2017)Taxman's Dilemma: Coercion or…Tax Compliance and the Psychology of Justice: Mapping the Field (2017)Tax Compliance and the Psycho…Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados (2017)Antecedents of taxpayers’ int…A Study of Perceived Ethicality of Low Corporate Effective Tax Rates (2017)A Study of Perceived Ethicali…Measuring and explaining tax evasion: Improving self-reports using the crosswise model (2014)Measuring and explaining tax …The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity (2013)The Perception of Tax Payers …Boundary work and tax regulation: A Bourdieusian view (2012)Boundary work and tax regulat…Tax Morale, Tax Evasion and the Shadow Economy (2011)Tax Morale, Tax Evasion and t…Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011)Individual taxpayers' attitud…Efficiency versus fairness: The evaluation of labor market policies by economists and laypeople (2009)Efficiency versus fairness: T…The Ethics of Tax Evasion: A Survey of Guatemalan Opinion (2008)The Ethics of Tax Evasion: A …An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior (2008)An egocentric model of the re…The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics (2007)The Multiplicity of Taxpayer …The Ethics of Tax Evasion: A Survey of International Business Academics (2006)The Ethics of Tax Evasion: A …GENDER AND ETHNICITY DIFFERENCES IN TAX COMPLIANCE (2006)GENDER AND ETHNICITY DIFFEREN…The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty (2005)The Ethics of Tax Evasion: A …Income tax evasion: a theoretical analysis (1972)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)A model of tax evasion with group conformity and social customs (1996)The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. (2002)Tax evasion and social interactions (2007)Philosophical Investigations. (1954)Possible selves. (1986)Sources of the self: the making of the modern identity (1990)Socially Embedded Consumer Transactions: For What Kinds of Purchases Do People Most Often use Networks? (1998)Value Consensus and Importance (2000)Breaking the mould: an institutionalist political economy alternative to the neo-liberal theory of the market and the state (2002)Risk, Ambiguity, and the Savage Axioms (1961)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)Crime and Punishment: An Economic Approach (1968)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)Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation (2006)Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Asset pricing and the bid-ask spread (1986)The Effect of National Culture on the Choice of Entry Mode (1988)Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)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)Advances in prospect theory: Cumulative representation of uncertainty (1992)A Review and an Integration of Research on Job Burnout (1993)What's the difference? diversity constructs as separation, variety, or disparity in organizations (2007)The weirdest people in the world? (2010)
this work references cited by second hop

References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1979Review of Psychometric theory (2nd ed.).11,425 cited
  • 1986The theory and practice of econometrics4,342 cited
  • 1904The Psychological Bulletin4,187 cited
  • 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
  • 1995The Moral Dimension442 cited
  • 1978A simulation study of income tax evasion391 cited
  • 1988AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE245 cited
  • 1985An Empirical Test for Tax Evasion214 cited

Cited by

  • 2017Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia172 cited
  • 2007The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics131 cited
  • 2017Tax Compliance and the Psychology of Justice: Mapping the Field126 cited
  • 2012Boundary work and tax regulation: A Bourdieusian view121 cited
  • 2008

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior
118 cited
  • 2006The Ethics of Tax Evasion: A Survey of International Business Academics109 cited
  • 2013The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study the Influences of Religiosity107 cited
  • 2008The Ethics of Tax Evasion: A Survey of Guatemalan Opinion107 cited
  • 2014Measuring and explaining tax evasion: Improving self-reports using the crosswise model92 cited
  • 2011Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference84 cited
  • 2017Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados79 cited
  • 2011Tax Morale, Tax Evasion and the Shadow Economy78 cited
  • 2005The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty78 cited
  • 2006GENDER AND ETHNICITY DIFFERENCES IN TAX COMPLIANCE73 cited
  • 2009Efficiency versus fairness: The evaluation of labor market policies by economists and laypeople67 cited
  • 2017A Study of Perceived Ethicality of Low Corporate Effective Tax Rates31 cited