SCOPUS 정보 검색 플랫폼 - 논문 보기

메뉴 건너뛰기

Law and Human Behavior

Volumn 11, Issue 4, 1987, Pages 319-335

Compliance with the law - A decision-making approach to taxpaying

(1) Carroll, John S a

a MASSACHUSETTS INSTITUTE OF TECHNOLOGY (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0001377598 PISSN: 01477307 EISSN: 1573661X Source Type: Journal
DOI: 10.1007/BF01044744 Document Type: Article

Times cited : (31)

References (60)

1
- 4043180116
- CSR Inc, Washington, DC
- (1980) A general taxpayer opinion survey
- Aitken, S.S.¹ Bonneville, L.²

2
- 18844372566
- Public knowledge of criminal penalties
- Assembly Committee on Criminal Procedure (California), R. L., Henshel, R. A., Silverman, Columbia U., New York
- (1975) Perception in criminology

3
- 0000787258
- Crime and punishment: An economic approach
- (1968) Journal of Political Economy , vol.76 , pp. 169-217
- Becker, G.¹

4
- 84934676982
- Bickman, L., Rosenbaum, D., Baumer, T., Kudel, M., Christenholz, C., Knight, S., & Perkowitz, W. (1979). Phase I assessment of shoplifting and employee theft program: Final report-programs and strategies. Report to the National Institute of Law Enforcement and Criminal Justice, Law Enforcement Assistance Administration, Department of Justice.

5
- 0003666135
- Academic, New York
- (1966) Response to loss of freedom: A theory of psychological reactance
- Brehm, J.¹

6
- 0011504951
- General conditions for the success of bootstrapping models
- (1980) Organizational Behavior and Human Performance , vol.27 , pp. 411-422
- Camerer, C.¹

7
- 85047684370
- A psychological approach to deterrence: The evaluation of crime opportunities
- (1978) Journal of Personality and Social Psychology , vol.36 , pp. 1512-1520
- Carroll, J.S.¹

8
- 0002524429
- Committing a crime: The offender's decision
- V. J., Konecni, E. B., Ebbesen, W. H. Freeman, San Francisco
- (1982) The criminal justice system: A social-psychological analysis , pp. 49-67
- Carroll, J.S.¹

9
- 84934676981
- Carroll, J. S. (1986). A cognitive-process analysis of taxpayer compliance. Paper prepared for the Symposium on Taxpayer Compliance Research, National Academy of Sciences, South Padre Island, Texas, January.

10
- 84934676984
- Cialdini, R. (1986). Social motivations to comply: Norms, values, and principles. Paper prepared for the Symposium on Taxpayer Compliance Research, National Academy of Sciences, South Padre Island, Texas, January.

11
- 84934676983
- Clarke, R. V., & Cornish, D. B. (in press). Modelling offenders' decisions: A framework for research and policy. In M. Tonry & N. Morris (Eds.), Crime and justice: An annual review of research, Vol. 6. Chicago: U. Chicago.

12
- 0000935861
- Research in criminal deterrence: Laying the groundwork for the second decade
- N., Morris, M., Tonry, U. Chicago, Chicago
- (1981) Crime and justice: An annual review of research
- Cook, P.J.¹

13
- 0008982391
- Decisions that might not get made
- T. S., Wallsten, Erlbaum, Hillsdale, New Jersey
- (1980) Cognitive processes in choice and decision behavior , pp. 47-68
- Corbin, R.¹

14
- 84984273055
- The economics of tax evasion
- (1985) Bulletin of Economic Research , vol.37 , pp. 163-194
- Cowell, F.¹

15
- 0004192228
- Prentice-Hall, Englewood Cliffs, New Jersey
- (1963) A behavioral theory of the firm
- Cyert, R.M.¹ March, J.G.²

16
- 0002027339
- Learning from experience
- T. S., Wallsten, Erlbaum, Hillsdale, New Jersey
- (1980) Cognitive processes in choice and decision behavior , pp. 1-20
- Einhorn, H.J.¹

17
- 0002618637
- Behavioral decision theory: Processes of judgment and choice
- (1981) Annual Review of Psychology , vol.32 , pp. 53-88
- Einhorn, H.J.¹ Hogarth, R.M.²

18
- 0004094764
- MIT Press, Cambridge, Massachusetts
- (1984) Protocol analysis: Verbal reports as data
- Ericsson, K.A.¹ Simon, H.A.²

19
- 79959190476
- Problem structuring calculi and levels of knowledge representation in decision making
- R. W., Scholz, North-Holland, New York
- (1983) Decision making under uncertainty , pp. 121-158
- Humphreys, P.¹ Berkeley, D.²

20
- 84934676989
- ICF Inc. (1985). Summary of public attitudes survey findings. Report to the IRS. January.

21
- 0001892381
- Rand McNally, Chicago
- (1975) Careers in crime
- Inciardi, J.A.¹

22
- 84934676990
- Internal Revenue Service, Office of the Assistant Commissioner (Planning, Finance and Research), Vols. I and II, Internal Revenue Service, Washington, DC
- (1983) Conference on tax administration research strategies

23
- 84934676987
- Internal Revenue Service (1985). IRS function summaries: A descriptive summary of IRS operations. Paper from the IRS Conference, January.

24
- 0003778456
- Heinemann, London
- (1976) A general theory of bureaucracy
- Jaques, E.¹

25
- 84934676988
- U. California, Berkeley
- (1985) On the visibility of income tax law violations
- Kagan, R.A.¹

26
- 0003768818
- D. A., Kahneman, P., Slovic, A., Tversky, Cambridge U, New York
- (1982) Judgement under uncertainty: Heuristics and biases
- Kahneman, D.¹

27
- 0000125532
- Prospect theory: An analysis of decision under risk
- (1979) Econometrica , vol.47 , pp. 263-291
- Kahneman, D.¹ Tversky, A.²

28
- 0011660298
- Qualitative, versus quantitative analysis for management science: Different forms for different psychological types
- (1976) Interfaces , vol.6 , pp. 17-25
- Kilmann, R.¹ Mitroff, I.²

29
- 60849089962
- American Bar Foundation Tax Compliance Working, 84-2, American Bar Association, Chicago
- (1985) Theory and models of tax evasion
- Kinsey, K.A.¹

30
- 0002812254
- Moral stages and moralization: The cognitive-developmental approach
- T., Lickona, Holt, Rinehart, and Winston, New York
- (1976) Moral development and behavior
- Kohlberg, L.¹

31
- 0004142172
- Wiley, New York
- (1978) Disaster insurance protection: Public policy lessons
- Kunreuther, H.¹ Ginsberg, R.² Miller, L.³ Sagi, P.⁴ Slovic, P.⁵ Borkan, B.⁶ Katz, N.⁷

32
- 0001819718
- Prentice-Hall, Englewood Cliffs, New Jersey
- (1973) Crime as work
- Letkemann, P.¹

33
- 84934676985
- Loftus, E. E. (1985). To file, perchance to cheat. Psychology Today, (April), 35–39.

34
- 0004188944
- J. G., March, J. P., Olsen, Universitetsforlaget, Bergen, Norway
- (1976) Ambiguity and choice in organizations
- March, J.¹

35
- 84967417109
- Wiley, New York
- (1958) Organizations
- March, J.G.¹ Simon, H.A.²

36
- 0001942133
- Causal ordering in deterrence research: An examination of the perceptions-behavior relationship
- J., Hagan, Sage, Beverly Hills, California
- (1982) Deterrence reconsidered: Methodological innovations
- Paternoster, R.¹ Saltzman, L.E.² Waldo, G.P.³ Chiricos, T.G.⁴

37
- 0001101354
- Task complexity and contingent processing in decision making: An information search and protocol analysis
- (1976) Organizational Behavior and Human Performance , vol.26 , pp. 102-115
- Payne, J.W.¹

38
- 0000945172
- Contingent decision behavior
- (1982) Psychological Bulletin , vol.92 , pp. 382-402
- Payne, J.W.¹

39
- 0001101357
- Exploring pre-decisional behavior: An alternative approach to decision research
- (1978) Organizational Behavior and Human Performance , vol.22 , pp. 17-34
- Payne, J.W.¹ Braunstein, M.L.² Carroll, J.S.³

40
- 0020013703
- Information processing models—In search of elementary operations
- (1982) Annual Review of Psychology , vol.33 , pp. 477-514
- Posner, M.I.¹ McLeod, P.²

41
- 0008748896
- Interrupted time series studies of deterrence of drinking and driving
- J., Hagan, Sage, Beverly Hills, California
- (1982) Deterrence reconsidered: Methodological innovations
- Ross, H.L.¹

42
- 84934676986
- Russo, J. E., & Schoemaker, P. J. H. (1985). Untitled book ms., Cornell U.

43
- 84934676994
- Proceedings of the Seventy-Eight Annual Conference on Taxation, NTA-TIA, Denver
- (1985) Coping with complexity: A bounded rationality perspective on taxpayer compliance
- Scholz, J.T.¹

44
- 77956846303
- Normative influences on altruism
- L., Berkowitz, Academic, New York
- (1977) Advances in experimental social psychology, Vol. 10
- Schwartz, S.H.¹

45
- 0011549817
- Harvard U, Cambridge, Massachusetts
- (1985) Tax revolt
- Sears, D.O.¹ Citrin, J.²

46
- 84959810873
- A behavioral model of rational choice
- (1955) Quarterly Journal of Economics , vol.59 , pp. 99-118
- Simon, H.A.¹

47
- 0015728810
- The structure of ill-structured problems
- (1973) Artificial Intelligence , vol.4 , pp. 101-202
- Simon, H.A.¹

48
- 0000702298
- Information-processing theory of human problem solving
- W. K., Estes, Erlbaum, Hillsdale, New Jersey
- (1978) Handbook of learning and cognitive processes (Vol. 5)
- Simon, H.A.¹

49
- 0002795580
- Facts vs. fears: Understanding perceived risk
- R., Schwing, W. A., Albers, Jr., Plenum, New York
- (1980) Societal risk assessment: How safe is safe enough?
- Slovic, P.¹ Fischhoff, B.² Lichtenstein, B.³

50
- 84934676993
- Slovic, P., & Lichtenstein, S. (1968). Relative importance of probabilities and payoffs in risk taking. Journal of Experimental Psychology Monograph, 78, (3, Pt. 2).

51
- 84934676992
- Tanchen, H., & Witte, A. D. (1985). Economic models of how audit policies affect voluntary compliance. Paper presented at the NTA-TIA meeting, Denver, October.

52
- 0019392722
- The framing of decisions and the psychology of choice
- (1981) Science , vol.211 , pp. 453-458
- Tversky, A.¹ Kahneman, D.²

53
- 0002999669
- The impact of directly and indirectly experienced events: The origin of crime-related judgments and behavior
- (1980) Journal of Personality and Social Psychology , vol.39 , pp. 13-28
- Tyler, T.R.¹

54
- 84993911771
- Ideology and the interpretation of personal experience: Procedural justice and political quiescence
- (1986) Journal of Social Issues , vol.42 , pp. 115-128
- Tyler, T.R.¹ McGraw, K.M.²

55
- 0000269001
- Toward a theory of organizational socialization
- B., Staw, JAI Press, Greenwich, Conn.
- (1979) Research in organizational behavior
- Van Maanen, J.¹ Schein, E.H.²

56
- 0000984838
- Taxation and public opinion in Sweden: An interpretation of recent survey data
- (1974) National Tax Journal , vol.27 , pp. 499-513
- Vogel, J.¹

57
- 84934752756
- Crime perceptions in a natural setting by expert and novice shoplifters
- (1985) Social Psychology Quarterly , vol.48 , pp. 349-359
- Weaver, F.M.¹ Carroll, J.S.²

58
- 0002104873
- Enactment processes in organizations
- B. M., Staw, G. R., Salancik, St. Clair, Chicago
- (1977) New directions in organizational behavior
- Weick, K.E.¹

59
- 18844384527
- What we know about the factors affecting compliance with the tax laws
- P., Sawicki, American Bar Foundation, Washington, DC
- (1983) Income tax compliance: A report of the ABA section of taxation invitational conference on income tax compliance
- Witte, A.D.¹ Woodbury, D.F.²

60
- 84934676955
- Yankelovich, Skelly, and White, Inc. (1984). Taxpayer attitudes study: Final report. Prepared for the Internal Revenue Service, December.

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.