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Influencing the prospects of tax evasion · Study

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ArticleInfluencing the prospects of tax evasion

Henk Elffers1997

Article1997

Influencing the prospects of tax evasion

Henk Elffers · Dick J. Hessing

79 citations·0/0 files stored·Journal of Economic Psychology

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Taxation and Compliance Studies Economic and Fiscal Studies Decision-Making and Behavioral Economics

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References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 2010Tax Evasion: An Experimental Approach 1988Handbook of Economic Psychology 1982Taxes and economic behavior: Some interview data on tax evasion in Sweden 1989Income tax evasion 1990Decision frame and opportunity as determinants of tax cheating 1987Taxpayer attitudes toward tax audit risk

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Year1997

Typearticle

Published1997-04-01

VenueJournal of Economic Psychology

ISSN-L0167-4870

Languageen

Citations79

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/s0167-4870(97)00009-3

openalex_workW2009270237

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