메뉴 건너뛰기




Volumn 55, Issue 1, 2002, Pages 75-88

Complexity and compliance: An empirical investigation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0040669945     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2002.1.05     Document Type: Article
Times cited : (42)

References (34)
  • 1
    • 14044252192 scopus 로고
    • Income tax evasion: A theoretical analysis
    • November
    • Allingham, Michael G., and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 No. 3/4 (November, 1972): 323-38.
    • (1972) Journal of Public Economics , vol.1 , Issue.3-4 , pp. 323-338
    • Allingham, M.G.1    Sandmo, A.2
  • 2
    • 38248999782 scopus 로고
    • A fairness approach to income tax evasion
    • October
    • Bordignon, Massimo. "A Fairness Approach to Income Tax Evasion." Journal of Public Economics 52 No. 3 (October, 1993): 345-62.
    • (1993) Journal of Public Economics , vol.52 , Issue.3 , pp. 345-362
    • Bordignon, M.1
  • 3
    • 38248999038 scopus 로고
    • Taxation with representation: An analysis of the role of tax practitioners in tax compliance
    • September
    • Erard, Brian. "Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance." Journal of Public Economics 52 No. 2 (September, 1993): 163-97.
    • (1993) Journal of Public Economics , vol.52 , Issue.2 , pp. 163-197
    • Erard, B.1
  • 4
    • 0001798664 scopus 로고
    • The role of moral sentiments and adult perceptions in tax compliance
    • Erard, Brian, and Jonathan S. Feinstein. "The Role of Moral Sentiments and Adult Perceptions in Tax Compliance." Public Finance Supplement 49 (1994): 70-89.
    • (1994) Public Finance Supplement , vol.49 , pp. 70-89
    • Erard, B.1    Feinstein, J.S.2
  • 7
    • 0004296209 scopus 로고    scopus 로고
    • New York: Macmillan Publishing Company
    • rd ed. New York: Macmillan Publishing Company, 1997.
    • (1997) rd Ed.
    • Greene, W.H.1
  • 8
    • 0038952820 scopus 로고
    • U.S. Department of the Treasury, Internal Revenue Service, Document 7292, January
    • Harris, Louis, and Associates. 1987 Taxpayer Opinion Survey. U.S. Department of the Treasury, Internal Revenue Service, Document 7292, January 1988.
    • (1988) 1987 Taxpayer Opinion Survey
    • Harris, L.1
  • 9
    • 0011476183 scopus 로고
    • An ordered probit analysis of transaction stock prices
    • June
    • Hausman, Jerry A., Andrew W. Lo, and A. Craig MacKinlay. "An Ordered Probit Analysis of Transaction Stock Prices." Journal of Financial Economics 31 No. 3 (June, 1992): 319-79.
    • (1992) Journal of Financial Economics , vol.31 , Issue.3 , pp. 319-379
    • Hausman, J.A.1    Lo, A.W.2    MacKinlay, A.C.3
  • 10
    • 79958816448 scopus 로고
    • Economic and political foundations of tax structure
    • September
    • Hettich, Walter, and Stanley L. Winer. "Economic and Political Foundations of Tax Structure." American Economic Review 78 No. 4 (September, 1988): 701-12.
    • (1988) American Economic Review , vol.78 , Issue.4 , pp. 701-712
    • Hettich, W.1    Winer, S.L.2
  • 12
    • 21844508207 scopus 로고
    • On the estimation of polychoric correlations and their asymptotic covariance matrix
    • September
    • Jöreskog, Karl G. "On the Estimation of Polychoric Correlations and their Asymptotic Covariance Matrix." Psychometrika 59 No. 3 (September, 1994): 381-89.
    • (1994) Psychometrika , vol.59 , Issue.3 , pp. 381-389
    • Jöreskog, K.G.1
  • 13
    • 21844494804 scopus 로고
    • A model of the optimal complexity of legal rules
    • April
    • Kaplow, Louis. "A Model of the Optimal Complexity of Legal Rules." Journal of Law, Economics, & Organization 11 No. 1 (April, 1995): 150-63.
    • (1995) Journal of Law, Economics, & Organization , vol.11 , Issue.1 , pp. 150-163
    • Kaplow, L.1
  • 14
    • 0003296398 scopus 로고    scopus 로고
    • How tax complexity and enforcement affect the equity and efficiency of the income tax
    • March
    • Kaplow, Louis. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax." National Tax Journal 49 No. 1 (March, 1996): 135-50.
    • (1996) National Tax Journal , vol.49 , Issue.1 , pp. 135-150
    • Kaplow, L.1
  • 15
    • 0032386809 scopus 로고    scopus 로고
    • Accuracy, complexity, and the income tax
    • April
    • Kaplow, Louis. "Accuracy, Complexity, and the Income Tax." Journal of Law, Economics, & Organization 14 No. 1 (April, 1998): 61-83.
    • (1998) Journal of Law, Economics, & Organization , vol.14 , Issue.1 , pp. 61-83
    • Kaplow, L.1
  • 16
    • 0006031934 scopus 로고
    • Recursive systems containing qualitative endogenous variables; some further comments
    • by G. S. Maddala, England: Edward Elgar Publishing Limited, 1994
    • Lee, Lung-Fei, and G. S. Maddala. "Recursive Systems Containing Qualitative Endogenous Variables; Some Further Comments." In Econometric Methods and Applications, Volume II, by G. S. Maddala, 26-32. England: Edward Elgar Publishing Limited, 1994 [1979].
    • (1979) Econometric Methods and Applications , vol.2 , pp. 26-32
    • Lee, L.-F.1    Maddala, G.S.2
  • 18
    • 0001024580 scopus 로고
    • Recursive models with qualitative endogenous variables
    • Fall
    • Maddala, G. S., and Lung-Fei Lee. "Recursive Models With Qualitative Endogenous Variables." Annals of Economic and Social Measurement 5 No. 4 (Fall, 1976): 525-45.
    • (1976) Annals of Economic and Social Measurement , vol.5 , Issue.4 , pp. 525-545
    • Maddala, G.S.1    Lee, L.-F.2
  • 19
    • 78650034933 scopus 로고
    • Perceived risk and social control: Do sanctions really deter?
    • Paternoster, Raymond, Linda E. Saltzman, Gordon P. Waldo, and Theodore G. Chiricos. "Perceived Risk and Social Control: Do Sanctions Really Deter?" Law & Society Review 17 No. 3 (1983): 457-79.
    • (1983) Law & Society Review , vol.17 , Issue.3 , pp. 457-479
    • Paternoster, R.1    Saltzman, L.E.2    Waldo, G.P.3    Chiricos, T.G.4
  • 21
    • 0002702697 scopus 로고
    • Perceptions of fairness in the crucible of tax policy
    • edited by Joel Slemrod, New York: Cambridge University Press
    • Sheffrin, Steven M. "Perceptions of Fairness in the Crucible of Tax Policy." In Tax Progressivity and Income Inequality, edited by Joel Slemrod, 309-34. New York: Cambridge University Press, 1994.
    • (1994) Tax Progressivity and Income Inequality , pp. 309-334
    • Sheffrin, S.M.1
  • 22
    • 0002797620 scopus 로고
    • Can Brute deterrence backfire? Perceptions and attitudes in taxpayer compliance
    • edited by Joel Slemrod, Ann Arbor: University of Michigan Press
    • Sheffrin, Steven M., and Robert K. Triest. "Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 193-218. Ann Arbor: University of Michigan Press, 1992.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 193-218
    • Sheffrin, S.M.1    Triest, R.K.2
  • 23
    • 33750663039 scopus 로고
    • The effect of tax simplification on individuals
    • Federal Reserve Bank Of Boston, Conference Series No. 29
    • Slemrod, Joel B. "The Effect of Tax Simplification on Individuals." In Economic Consequences of Tax Simplification, 64-91. Federal Reserve Bank Of Boston, Conference Series No. 29, 1986.
    • (1986) Economic Consequences of Tax Simplification , pp. 64-91
    • Slemrod, J.B.1
  • 24
    • 0040965845 scopus 로고
    • Complexity, compliance costs, and tax evasion
    • edited by Jeffrey A. Roth and John T. Scholz, Philadelphia: University of Pennsylvania Press
    • Slemrod, Joel B. "Complexity, Compliance Costs, and Tax Evasion." In Taxpayer Compliance, Volume 2, edited by Jeffrey A. Roth and John T. Scholz, 156-81. Philadelphia: University of Pennsylvania Press, 1989a.
    • (1989) Taxpayer Compliance , vol.2 , pp. 156-181
    • Slemrod, J.B.1
  • 25
    • 0039187101 scopus 로고
    • The return to tax simplification: An econometric analysis
    • January
    • Slemrod, Joel B. "The Return to Tax Simplification: An Econometric Analysis." Public Finance Quarterly 17 No. 1 (January, 1989b): 3-28.
    • (1989) Public Finance Quarterly , vol.17 , Issue.1 , pp. 3-28
    • Slemrod, J.B.1
  • 26
    • 0007701367 scopus 로고
    • The simplification potential of alternatives to the income tax
    • February
    • Slemrod, Joel B. "The Simplification Potential of Alternatives to the Income Tax." Tax Notes 66 No. 9 (February, 1995): 1331-38.
    • (1995) Tax Notes , vol.66 , Issue.9 , pp. 1331-1338
    • Slemrod, J.B.1
  • 27
    • 0001242721 scopus 로고    scopus 로고
    • Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota
    • March
    • Slemrod, Joel B., Marsha Blumenthal, and Charles Christian. "Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota." Journal of Public Economics 79 No. 3 (March, 2001): 455-83.
    • (2001) Journal of Public Economics , vol.79 , Issue.3 , pp. 455-483
    • Slemrod, J.B.1    Blumenthal, M.2    Christian, C.3
  • 28
    • 0001284615 scopus 로고
    • Reciprocity and fairness: Positive incentives for tax compliance
    • edited by Joel Slemrod, Ann Arbor: University of Michigan Press
    • Smith, Kent W. "Reciprocity and Fairness: Positive Incentives for Tax Compliance." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 223-50. Ann Arbor: University of Michigan Press, 1992.
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 223-250
    • Smith, K.W.1
  • 29
    • 84994986069 scopus 로고
    • Encouraging tax compliance with positive incentives: A conceptual framework and research directions
    • January
    • Smith, Kent W., and Loretta J. Stalans. "Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions." Law & Policy 13 No. 1 (January, 1991): 35-53.
    • (1991) Law & Policy , vol.13 , Issue.1 , pp. 35-53
    • Smith, K.W.1    Stalans, L.J.2
  • 30
    • 0000913125 scopus 로고
    • Understanding tax evasion
    • Spicer, M. W., and S. B. Lundstedt. "Understanding Tax Evasion." Public Finance 31 No. 2 (1976): 295-305.
    • (1976) Public Finance , vol.31 , Issue.2 , pp. 295-305
    • Spicer, M.W.1    Lundstedt, S.B.2
  • 34
    • 0040371554 scopus 로고    scopus 로고
    • The complexity of tax structure in competitive political systems
    • May
    • Warskett, George, Stanley L. Winer, and Walter Hettich. "The Complexity of Tax Structure in Competitive Political Systems." International Tax and Public Finance 5 No. 2 (May, 1998): 123-51.
    • (1998) International Tax and Public Finance , vol.5 , Issue.2 , pp. 123-151
    • Warskett, G.1    Winer, S.L.2    Hettich, W.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.