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Economic and Noneconomic Factors in Tax Compliance · Study

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ArticleEconomic and Noneconomic Factors in Tax Compliance

James Robert Alm1995

Article1995

Economic and Noneconomic Factors in Tax Compliance

James Robert Alm · Isabel Fernández Sánchez · Ana de Juan

470 citations·0/0 files stored·Kyklos

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Taxation and Compliance Studies Economic and Fiscal Studies Local Government Finance and Decentralization

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1996Tax rates, tax administration and income tax evasion in Switzerland 2018WHAT MOTIVATES TAX COMPLIANCE?2004The social side of sanctions: Personal and social norms as moderators of deterrence.1999Changing the Social Norm of Tax Compliance by Voting 2007Tax evasion and social interactions 2012Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia 2007What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*2004Motivation or rationalisation? Causal relations between ethics, norms and tax compliance

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Year1995

Typearticle

Published1995-02-01

VenueKyklos

ISSN-L0023-5962

Languageen

Citations470

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1111/j.1467-6435.1995.tb02312.x

openalex_workW1999422299

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