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Tax Evasion and Moral Constraints: some Experimental Evidence

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References

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2017Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia172 cited
2004Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

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2012Tax Morale and Tax Compliance from the Firm's Perspective138 cited

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

2007The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics131 cited

2003Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis120 cited

2012Tax Morale and Compliance Behavior: First Evidence on a Causal Link117 cited

2012Tax evasion and emotions: An empirical test of re-integrative shaming theory95 cited

2003Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America80 cited

2011Tax Morale, Tax Evasion and the Shadow Economy78 cited

2001MISPERCEPTIONS OF SOCIAL NORMS ABOUT TAX COMPLIANCE (2): A FIELD-EXPERIMENT78 cited

2015Happy taxation: increasing tax compliance through positive rewards?77 cited

2010When Rules Really Make a Difference: The Effect of Cooperation Rules and Self-Sacrificing Leadership on Moral Norms in Social Dilemmas30 cited

2012Ethics and taxation: A cross-national comparison of UK and Turkish firms17 cited

2019Is risk-taking propensity associated with unethical behaviors? An experimental study14 cited