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Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota
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Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota (2001)Do Normative Appeals Affect Tax Complianc…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Tax Ethics and Taxpayer Attitudes: A Survey (1978)Tax Ethics and Taxpayer Attit…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…On Legal Sanctions (1967)On Legal SanctionsYou’ve Got Mail: A Randomized Field Experiment on Tax Evasion (2019)You’ve Got Mail: A Randomized…Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (2019)Taking State-Capacity Researc…FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2017)FROM THE LAB TO THE FIELD: A …Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany (2016)Extrinsic and Intrinsic Motiv…Tax compliance and enforcement in the pampas evidence from a field experiment (2015)Tax compliance and enforcemen…The use of field experiments to increase tax compliance (2014)The use of field experiments …DETERRENCE AND MORAL PERSUASION EFFECTS ON CORPORATE TAX COMPLIANCE: FINDINGS FROM A RANDOMIZED CONTROLLED TRIAL* (2012)DETERRENCE AND MORAL PERSUASI…Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)Unwilling or Unable to Cheat?…Cheating, emotions, and rationality: an experiment on tax evasion (2010)Cheating, emotions, and ratio…Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors* (2007)Persuasive Communications: Ta…Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation (2006)Tax Compliance as the Result …Misperceptions of social norms about tax compliance: From theory to intervention (2005)Misperceptions of social norm…Motivation or rationalisation? Causal relations between ethics, norms and tax compliance (2004)Motivation or rationalisation…Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland (2004)Moral suasion: An alternative…Tax Compliance, Self-Assessment and Tax Administration (2002)Tax Compliance, Self-Assessme…Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Tax Avoidance, Evasion, and A…The moral dimension: toward a new economics (1989)The Economic Theory of Public Enforcement of Law (2000)Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance (2010)Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (2016)Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020)A Theory of Cognitive Dissonance (1957)Analyzing the Role of Social Norms in Tax Compliance Behavior (2012)The Evolution of Social Norms (2015)A Theory of Cognitive Dissonance (2017)Psychological Reactance: A Theory of Freedom and Control (1981)A Focus Theory of Normative Conduct: A Theoretical Refinement and Reevaluation of the Role of Norms in Human Behavior (1991)How Much More XXX is Generation X Consuming? Evidence of Changing Attitudes and Behaviors Related to Pornography Since 1973 (2015)Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance (2016)Americans experience a false social reality by underestimating popular climate policy support by nearly half (2022)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)Income tax evasion: A theoretical analysis (1974)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Tax Compliance and Enforcement (2019)A systems analysis of political life (1965)The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. (2002)The Economy of Esteem (2004)The relationship between culture and tax evasion across countries: Additional evidence and extensions (2008)Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving (1990)Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias (1991)A Theory of Fairness, Competition, and Cooperation (1999)ERC: A Theory of Equity, Reciprocity, and Competition (2000)Equity theory and fair inequality: A neuroeconomic study (2014)Tax Compliance and Enforcement: New Research and Its Policy Implications (2016)From Outcome-Based to Language-Based Preferences (2024)Nudge: improving decisions about health, wealth, and happiness (2008)Salience and Taxation: Theory and Evidence (2009)THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX (1985)Honesty and Evasion in the Tax Compliance Game (1994)
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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 1978Tax Ethics and Taxpayer Attitudes: A Survey401 cited
  • 1967On Legal Sanctions369 cited

Cited by

  • 2016Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany305 cited
  • 2004Motivation or rationalisation? Causal relations between ethics, norms and tax compliance304 cited
  • 2015Tax compliance and enforcement in the pampas evidence from a field experiment285 cited
  • 2002Tax Compliance, Self-Assessment and Tax Administration285 cited
  • 2005Misperceptions of social norms about tax compliance: From theory to intervention280 cited
  • 2019You’ve Got Mail: A Randomized Field Experiment on Tax Evasion239 cited
  • 2010Cheating, emotions, and rationality: an experiment on tax evasion232 cited
  • 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.219 cited

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  • 2010Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark212 cited
  • 2017FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS207 cited
  • 2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation201 cited
  • 2019Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities188 cited
  • 2012DETERRENCE AND MORAL PERSUASION EFFECTS ON CORPORATE TAX COMPLIANCE: FINDINGS FROM A RANDOMIZED CONTROLLED TRIAL*174 cited
  • 2014The use of field experiments to increase tax compliance171 cited
  • 2007Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*156 cited
  • 2004Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland153 cited