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Tax evasion research: A critical appraisal and theoretical model · Study

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ArticleTax evasion research: A critical appraisal and theoretical model

Russell H. Weigel1987

Article1987

Tax evasion research: A critical appraisal and theoretical model

Russell H. Weigel · Dick J. Hessing · Henk Elffers

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

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Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 160 citations exist upstream.

References

1979Prospect Theory: An Analysis of Decision under Risk 1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 1988Prospect theory: An analysis of decision under risk 1981The Framing of Decisions and the Psychology of Choice 1968Crime and Punishment: An Economic Approach 1972Income tax evasion: a theoretical analysis 1958Social Theory and Social Structure.1951Field Theory in Social Science: Selected Theoretical Papers.

Cited by

2006Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers 2017Tax Compliance and the Psychology of Justice: Mapping the Field 2012Tax compliance of small business owners 1990Decision frame and opportunity as determinants of tax cheating 1999Egoism: Concept, measurement and implications for deviance 2006Tax Morale and Conditional Cooperation 1998Differential representations of taxes: Analysis of free associations and judgments of five employment groups 2012Ethics and taxation: A cross-national comparison of UK and Turkish firms

Details

Year1987

Typearticle

Published1987-06-01

VenueJournal of Economic Psychology

ISSN-L0167-4870

Languageen

Citations160

Files0 public / 0

ShelfTaxation and Compliance Studies

Identifiers

doi10.1016/0167-4870(87)90021-3

openalex_workW2037413015

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