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Developing Alternative Frameworks for Explaining Tax Compliance
5 references·16 citing·38 second hop
Developing Alternative Frameworks for Explaining Tax Compliance (2010)Developing Alternative Frameworks for Exp…Tax compliance and tax morale : a theoretical and empirical analysis (2007)Tax compliance and tax morale…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Why people pay taxes : tax compliance and enforcement (1992)Why people pay taxes : tax co…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…40 years of tax evasion games: a meta-analysis (2020)40 years of tax evasion games…Shadow Economy Index for the Baltic Countries 2009-2016 (2018)Shadow Economy Index for the …Financial constraints and firm tax evasion (2018)Financial constraints and fir…Factors Influencing SME Tax Compliance: Evidence from Indonesia (2018)Factors Influencing SME Tax C…To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment (2017)To Pay or Not to Pay? Busines…Testing the “slippery slope framework” among self-employed taxpayers (2015)Testing the “slippery slope f…The use of field experiments to increase tax compliance (2014)The use of field experiments …Enhancing T ax Compliance through Coercive and Legitimate Power of T ax Authorities by Concurrently Diminishing or Facilitating Trust in T ax Authorities (2014)Enhancing T ax Compliance thr…Effects of supervision on tax compliance: Evidence from a field experiment in Austria (2014)Effects of supervision on tax…Cooperative Tax Compliance (2014)Cooperative Tax ComplianceThe slippery slope framework on tax compliance: An attempt to formalization (2013)The slippery slope framework …The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2012)The Impact of Corruption on F…Tax morale, Eastern Europe and European enlargement (2012)Tax morale, Eastern Europe an…Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011. (2012)Combining Psychology and Econ…Certainty of Punishment versus Severity of Punishment: An Experimental Investigation (2012)Certainty of Punishment versu…Tax Compliance by Trust and Power of Authorities (2010)Tax Compliance by Trust and P…Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving (1990)The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)Tax Compliance After the Implementation of Tax Amnesty in Indonesia (2020)A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries (2022)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Psychological Reactance: A Theory of Freedom and Control (1981)Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment (2018)Tax Compliance and Enforcement (2018)Casting a Wider Tax Net: Experimental Evidence from Costa Rica (2019)Not just for the money: an economic theory of personal motivation (1997)Evaluating the Illegal Employer Practice of Under‐Reporting Employees’ Salaries (2016)A Socio-Economic Model of Sales Tax Compliance (2020)A Contribution to the Theory of Taxation (1927)Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)A Relational Model of Authority in Groups (1992)Research methods for business: A skill building approach (1993)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Introduction to Meta‐Analysis (2009)Nudging for Tax Compliance: A Meta-Analysis (2020)Inequitable wages and tax evasion (2021)Financial Risk Tolerance during a Major Negative Life Experience: The Case of the COVID-19 Pandemic (2024)Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008)Survey on the Shadow Economy and Undeclared Earnings in OECD Countries (2009)Corruption and firm tax evasion (2015)Deterrence and Morale in Taxation: An Empirical Analysis (2002)What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries* (2007)Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework” (2010)
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References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 2007Tax compliance and tax morale : a theoretical and empirical analysis432 cited
  • 1992Why people pay taxes : tax compliance and enforcement366 cited

Cited by

  • 2014The use of field experiments to increase tax compliance171 cited
  • 2018Factors Influencing SME Tax Compliance: Evidence from Indonesia135 cited
  • 202040 years of tax evasion games: a meta-analysis134 cited
  • 2013The slippery slope framework on tax compliance: An attempt to formalization130 cited
  • 2014Cooperative Tax Compliance129 cited
  • 2018Financial constraints and firm tax evasion122 cited
  • 2015Testing the “slippery slope framework” among self-employed taxpayers119 cited
  • 2012Tax morale, Eastern Europe and European enlargement119 cited
  • 2012The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust?111 cited
  • 2012Certainty of Punishment versus Severity of Punishment: An Experimental Investigation101 cited

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  • 2014Enhancing T ax Compliance through Coercive and Legitimate Power of T ax Authorities by Concurrently Diminishing or Facilitating Trust in T ax Authorities99 cited
  • 2014Effects of supervision on tax compliance: Evidence from a field experiment in Austria98 cited
  • 2012Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011.98 cited
  • 2010Tax Compliance by Trust and Power of Authorities87 cited
  • 2017To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment81 cited
  • 2018Shadow Economy Index for the Baltic Countries 2009-201677 cited