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Does credit-card information reporting improve small-business tax compliance?
14 references·16 citing·36 second hop
Does credit-card information reporting improve small-business tax compliance? (2017)Does credit-card information reporting im…Consumers as Tax Auditors (2019)Consumers as Tax AuditorsProduction versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan (2015)Production versus Revenue Eff…No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality (2014)The Effect of Tax Authority M…Loss Aversion Motivates Tax Sheltering: Evidence from U.S. Tax Returns (2013)Loss Aversion Motivates Tax S…Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Unwilling or Unable to Cheat?…Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy (2011)Evidence of the invisible: to…Tax structures in developing countries: Many puzzles and a possible explanation (2009)Tax structures in developing …Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns (2007)Estimating Tax Noncompliance …Replacement of cash by cards in US consumer payments (2004)Replacement of cash by cards …Honesty and Evasion in the Tax Compliance Game (1994)Honesty and Evasion in the Ta…Income tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Tax evasion: A model (1973)Tax evasion: A modelIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…The Promise and Limitations of Information Technology for Tax Mobilization (2022)The Promise and Limitations o…Tax evasion and tax avoidance (2022)Tax evasion and tax avoidanceThe Dynamic Effects of Tax Audits (2021)The Dynamic Effects of Tax Au…Tax evasion, technology, and inequality (2021)Tax evasion, technology, and …Tax Evasion at the Top of the Income Distribution: Theory and Evidence (2021)Tax Evasion at the Top of the…Employment Structure and the Rise of the Modern Tax System (2021)Employment Structure and the …Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia (2021)Can ICTs increase tax complia…Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts (2020)Taxing Hidden Wealth: The Con…Information system and corporate income tax enforcement: Evidence from China (2020)Information system and corpor…Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China (2020)Can government improve tax co…PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE (2019)PRESUMPTIVE TAXATION METHODS:…Casting a Wider Tax Net: Experimental Evidence from Costa Rica (2019)Casting a Wider Tax Net: Expe…Tax Compliance and Enforcement (2018)Tax Compliance and EnforcementOnce Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance (2018)Once Bitten, Twice Shy? The L…Measuring the Gig Economy: Current Knowledge and Open Issues (2018)Measuring the Gig Economy: Cu…Tax Compliance and Enforcement: New Research and Its Policy Implications (2016)Tax Compliance and Enforcemen…Earnings management to avoid earnings decreases and losses (1997)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Optimal Tax Administration (2017)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)Informality, Consumption Taxes, and Redistribution (2023)Tax Avoidance, Evasion, and Administration (2000)Taxation and Development (2013)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Tax Compliance and Enforcement (2019)Cheating Ourselves: The Economics of Tax Evasion (2007)Behavioral dynamics of tax evasion – A survey (2013)The use of field experiments to increase tax compliance (2014)FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2017)Why do people pay taxes? (1992)Consumer information and competition between nonprofit and for-profit nursing homes (1999)Tax Compliance, Self-Assessment and Tax Administration (2002)Of Rule and Revenue (2019)Crime and Punishment: An Economic Approach (1968)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)Corruption (1993)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China (2017)Informality: Causes and Consequences for Development (2020)Capitalism, Socialism and Democracy. 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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
  • 1973Tax evasion: A model469 cited
  • 2019Consumers as Tax Auditors361 cited
  • 1994Honesty and Evasion in the Tax Compliance Game328 cited
  • 2015Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan256 cited
  • 2011Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy247 cited
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  • 2007Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns195 cited
  • 2004Replacement of cash by cards in US consumer payments105 cited
  • 2013Loss Aversion Motivates Tax Sheltering: Evidence from U.S. Tax Returns28 cited

Cited by

  • 2018

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Measuring the Gig Economy: Current Knowledge and Open Issues
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  • 2020Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China148 cited
  • 2021Employment Structure and the Rise of the Modern Tax System135 cited
  • 2022Tax evasion and tax avoidance126 cited
  • 2021Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia123 cited
  • 2021Tax evasion, technology, and inequality122 cited
  • 2020Information system and corporate income tax enforcement: Evidence from China98 cited
  • 2020Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts97 cited
  • 2019Casting a Wider Tax Net: Experimental Evidence from Costa Rica96 cited
  • 2021The Dynamic Effects of Tax Audits95 cited
  • 2021Tax Evasion at the Top of the Income Distribution: Theory and Evidence95 cited
  • 2018Tax Compliance and Enforcement94 cited
  • 2016Tax Compliance and Enforcement: New Research and Its Policy Implications82 cited
  • 2019PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE78 cited
  • 2018Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance78 cited
  • 2022The Promise and Limitations of Information Technology for Tax Mobilization72 cited