Tax overwithholding as a response to uncertainty

Public Finance Review

Volumn 26, Issue 4, 1998, Pages 376-391

  Highfill, Jannett ^a   Thorson, Douglas ^a   Weber, William V ^b  

^a BRADLEY UNIVERSITY   (United States)

^b EASTERN ILLINOIS UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032399914     PISSN: 10911421     EISSN: None     Source Type: Journal    
DOI: 10.1177/109114219802600405     Document Type: Article

References (6)

1. Alm, James, Gary H. McClellan, and William D. Schulze. 1995. Changing the social norm of tax compliance by voting. Paper presented at the 87th annual meetings of the National Tax Association.
2. Cronshaw, Mark B., and James Alm. 1995. Tax compliance with two-sided uncertainty. Public Finance Quarterly 23:139-66.
3. Loewenstein, George, and Richard H. Thaler. 1989. Intertemporal choice. Journal of Economic Perspectives 3:181-93.
4. Roth, Jeffery A., John T. Scholz, and Ann D. Witte, eds. 1989, vol. 1. Taxpayer compliance: An agenda for research. Philadelphia: University of Pennsylvania Press.
5. Slemrod, Joel. 1989. Complexity, compliance costs, and tax evasion. In Taxpayer compliance: Social science perspectives, edited by Jeffery A. Roth and John T. Scholz, vol. 2, 156-81. Philadelphia: University of Pennsylvania Press.
6. Weber, William V., Jannett K. Highfill, and Mathew J. Morey. 1994. A cross-country comparison of consumer discount rates. In The changing environment of international financial markets, edited by Dilip K. Ghosh and Edgar Ortiz. New York: St Martin's.