Tax evasion and moral constraints: Some experimental evidence

Kyklos

Volumn 50, Issue 3, 1997, Pages 297-324

  Bosco, Luigi ^a   Mittone, Luigi ^a  

^a UNIVERSITY OF TRENTO   (Italy)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0011893694     PISSN: 00235962     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-6435.00018     Document Type: Article

References (23)

1. Akerlof, George A. (1980). A Theory of Social Custom of which Unemployment may be one Consequence, Quarterly Journal Of Economics. 95: 749-795.
2. Allingham, Michael G. and Agnar Sandmo (1972). Income Tax Evasion: A Theoretical Analysis, Journal of Public Economics. 1: 323-338.
3. Amemiya, Takesh (1985). Advanced Econometrics. Oxford: Basil Blackwell.
4. Baldry, Jonathan C. (1986). Tax Evasion is not a Gamble: a Report on two Experiments, Economic Letters. 22: 333-335.
5. Baldry, Jonathan C. (1987). Income Tax Evasion and the Tax Schedule: some Experimental Results, Public Finance. 42: 357-383.
6. Chang, O.H. and John P. Nichols (1987). Taxpayer Attitudes toward Tax Audit Risk, Journal of Economic Psychology. 8: 299-309.
7. Chung, Pham (1976). On Complaints about High Taxes, an Analytical Note, Public Finance. 31: 36-47.
8. Clotfelter, Charles T. (1983). Tax Evasion and Tax Rate, Review of Economics and Statistics. 65: 363-373.
9. Cowell, Frank A. (1990). Cheating the Government. Cambridge: MIT Press.
10. Crane, Steven E. and Farrok Nourzad (1987). On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion, Kyklos. 40: 338-348.
11. Friedland, Nehemiah, Shlomo Maital and Arye Rutenberg (1978). A Simulation Study of Income Tax Evasion, Journal of Public Economics. 10: 107-116.
12. Gordon, James P. F. (1989). Individual Morality and Reputation Costs as Deterrents to Tax Evasion, European Economic Review. 33: 797-805.
13. Laffont, Jean Jacque (1975). Macroeconomic Constraints, Economic Efficiency and Ethics: an Introduction to Kantian Economics, Economica. 42: 430-437.
14. Marrelli, Massimo (1987). The Economic Analysis of Tax Evasion: Empirical Aspects, in: John D. Hey and Peter J. Lambert (eds.), Surveys in the Economics of Uncertainty. Oxford: Blackwell.
15. Naylor, Robin A. (1989). Strikes, Free Riders and Social Customs, Quarterly Journal Of Economics. 104: 771-805.
16. Poterba, James M. (1987). Tax Evasion and Capital Gains Taxation, American Economic Review, Papers and Proceedings. 77: 234-239.
17. Spicer, Michael W. and S. B. Lundstetd (1976). Understanding Tax Evasion, Public Finance. 40: 441-486.
18. Spicer, Michael W. and J.E. Thomas (1982). Audit Probabilities and the Tax Evasion Decision: an Experimental Approach, Journal of Economic Psychology. 2: 241-245.
19. Sugden, Rober (1984). Reciprocity: the Supply of Public Goods through Voluntary Contributions, The Economic Journal. 94: 772-787.
20. Vogel, Joachim (1974). Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data, National Tax Journal. 27: 449-513.
21. Wald, Abraham (1943). Tests of Statistical Hypotheses Concerning Several Parameters when the Number of Observations is Large, Transactions of the American Mathematical Society. 54: 426-482.
22. Webley, Paul, Henry Robben, Henk Elffers and Dick Hessing (1991). Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.
23. Yitzhaki, S. (1974). Income Tax Evasion: A Note, Public Finance Quartely. 15: 123-37.