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Norms, Enforcement, and Tax Evasion

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References

1972Income tax evasion: a theoretical analysis4,964 cited
2003How's life? Combining individual and national variables to explain subjective well-being1,395 cited
2014Tax Morale648 cited
2009Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment513 cited
1989Individual morality and reputation costs as deterrents to tax evasion406 cited
2016Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany305 cited
2017Social Image and Economic Behavior in the Field: Identifying, Understanding, and Shaping Social Pressure291 cited
2002How's Life? Combining Individual and National Variables to Explain Subjective Well-Being228 cited
2011Laws and Norms227 cited
2003Social Norms and Welfare State Dynamics88 cited

Cited by

2020Nudging for Tax Compliance: A Meta-Analysis70 cited
2016Image Versus Information: Changing Societal Norms and Optimal Privacy23 cited
2024Consumption Responses to an Unpopular Policy: Evidence from a Short-Lived Soda Tax7 cited

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