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Volumn 18, Issue 2-3, 1997, Pages 289-304

Influencing the prospects of tax evasion

Author keywords

Prospect theory; Psychology of law; Tax evasion

Indexed keywords


EID: 0031116402     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0167-4870(97)00009-3     Document Type: Article
Times cited : (60)

References (18)
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    • J.B. Slemrod (Ed.), Ann Arbor, MI: Michigan University Press
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    • (1992) Who Pays Their Taxes and Why? Tax Compliance and Enforcement , pp. 452-469
    • Carroll, J.B.1
  • 5
    • 0010933965 scopus 로고
    • A discount system for voluntary non-itemizers
    • Document 7302 (Rev. 3-93), Catalog No. 64956T, Washington, DC
    • Elffers, H., 1992. 'A discount system for voluntary non-itemizers'. In: IRS, A tax system for the 21st century, Document 7302 (Rev. 3-93), Catalog No. 64956T, Washington, DC.
    • (1992) IRS, a Tax System for the 21st Century
    • Elffers, H.1
  • 6
  • 9
    • 0010877121 scopus 로고
    • Individual income tax returns, preliminary data, 1990
    • nr. 4. Publication 1136. Washington, DC: Department of the Treasury, Internal Revenue Service
    • Gross, E.B. Jr., 1992. Individual Income Tax Returns, Preliminary Data, 1990. Sol Bulletin 11, nr. 4. Publication 1136. Washington, DC: Department of the Treasury, Internal Revenue Service.
    • (1992) Sol Bulletin , vol.11
    • Gross E.B., Jr.1
  • 10
    • 0010812024 scopus 로고
    • IRS Publication nr. 17. Washington, DC: Internal Revenue Service
    • IRS, 1991. Your Federal Tax Guide. IRS Publication nr. 17. Washington, DC: Internal Revenue Service.
    • (1991) Your Federal Tax Guide
  • 11
    • 0000125532 scopus 로고
    • Prospect theory: An analysis of decision under risk
    • Kahneman, D. and A. Tversky. 1979. Prospect theory: An analysis of decision under risk. Econometrica 47, 263-291.
    • (1979) Econometrica , vol.47 , pp. 263-291
    • Kahneman, D.1    Tversky, A.2
  • 12
    • 0001212715 scopus 로고
    • The criminal deterrence literature: Implications for research on taxpayer compliance
    • J.A. Roth and J.T. Scholz (Eds.), Philadelphia, PA: University of Pennsylvania Press
    • Klepper, S. and D. Nagin, 1989. 'The criminal deterrence literature: Implications for research on taxpayer compliance'. In: J.A. Roth and J.T. Scholz (Eds.), Taxpayer Compliance, vol. 2: Social Science Perspectives. Philadelphia, PA: University of Pennsylvania Press, pp. 126-155.
    • (1989) Taxpayer Compliance, Vol. 2: Social Science Perspectives , vol.2 , pp. 126-155
    • Klepper, S.1    Nagin, D.2
  • 16
    • 0010820944 scopus 로고
    • Mathematical and clerical errors during the 1987 filing season
    • Swingen, J.A. and S.B. Long, 1988. Mathematical and clerical errors during the 1987 filing season. Tax Notes 9, 759-765.
    • (1988) Tax Notes , vol.9 , pp. 759-765
    • Swingen, J.A.1    Long, S.B.2
  • 17
    • 0000879227 scopus 로고
    • Taxes and economic behavior: Some interview data on tax evasion in Sweden
    • Wärneryd, K. and B. Walerud, 1982. Taxes and economic behavior: Some interview data on tax evasion in Sweden. Journal of Economic Psychology 2, 187-211.
    • (1982) Journal of Economic Psychology , vol.2 , pp. 187-211
    • Wärneryd, K.1    Walerud, B.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.