-
3
-
-
0042940882
-
Day of reckoning approaches for the European Community
-
H. Stein (ed), New York: Wiley
-
S. Cnossen (1988) Day of reckoning approaches for the European Community. In H. Stein (ed), Tax Policy in the Twenty-First Century (New York: Wiley), pp. 125-147.
-
(1988)
Tax Policy in the Twenty-First Century
, pp. 125-147
-
-
Cnossen, S.1
-
4
-
-
14044252192
-
Income tax evasion: A theoretical analysis
-
November
-
M. G. Allingham and A. Sandmo (1972) Income tax evasion: a theoretical analysis. Journal of Public Economics, 1 (November), 323-338.
-
(1972)
Journal of Public Economics
, vol.1
, pp. 323-338
-
-
Allingham, M.G.1
Sandmo, A.2
-
5
-
-
0000787258
-
Crime and punishment: An economic approach
-
G. S. Becker (1968) Crime and punishment: an economic approach. Journal of Political Economy, 76, 169-217.
-
(1968)
Journal of Political Economy
, vol.76
, pp. 169-217
-
-
Becker, G.S.1
-
9
-
-
67649378842
-
Tax avoidance, evasion and administration
-
A. J. Auerbach and M. Feldstein (Eds) Amsterdam: North-Holland
-
J. Slemrod and S. Yitzhaki (2002) Tax avoidance, evasion and administration. In: A. J. Auerbach and M. Feldstein (Eds) Handbook of Public Economics, Vol. 3 (Amsterdam: North-Holland).
-
(2002)
Handbook of Public Economics
, vol.3
-
-
Slemrod, J.1
Yitzhaki, S.2
-
11
-
-
0000607368
-
The economics of tax compliance: Facts and fantasy
-
September
-
M. J. Graetz and L. L. Wilde (1985) The economics of tax compliance: facts and fantasy. National Tax Journal, 38(September), 355-363.
-
(1985)
National Tax Journal
, vol.38
, pp. 355-363
-
-
Graetz, M.J.1
Wilde, L.L.2
-
12
-
-
0036894014
-
Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments
-
B. Torgler (2002) Speaking to theorists and searching for facts: tax morale and tax compliance in experiments. Journal of Economic Surveys, 16, 657-684.
-
(2002)
Journal of Economic Surveys
, vol.16
, pp. 657-684
-
-
Torgler, B.1
-
14
-
-
21344463749
-
Tax rates, tax administration and income tax evasion in Switzerland
-
W. W. Pommerehne and H. Weck-Hannemann (1996) Tax rates, tax administration and income tax evasion in Switzerland. Public Choice, 88(1-2), 161-170.
-
(1996)
Public Choice
, vol.88
, Issue.1-2
, pp. 161-170
-
-
Pommerehne, W.W.1
Weck-Hannemann, H.2
-
15
-
-
43149108252
-
Trust breeds trust: How taxpayers are treated
-
L. P. Feld and B. S. Frey (2002) Trust breeds trust: how taxpayers are treated. Economics of Governance, 3, 87-99.
-
(2002)
Economics of Governance
, vol.3
, pp. 87-99
-
-
Feld, L.P.1
Frey, B.S.2
-
16
-
-
0001741880
-
Tax evasion and tax rates: An analysis of individual returns
-
C. T. Clotfelter (1983) Tax evasion and tax rates: an analysis of individual returns. Review of Economics and Statistics, 65, 363-373.
-
(1983)
Review of Economics and Statistics
, vol.65
, pp. 363-373
-
-
Clotfelter, C.T.1
-
18
-
-
0001242721
-
Taxpayers response to an increased probability of audit: Evidence from a controlled experiment in Minnesota
-
J. Slemrod, M. Blumenthal and C. W. Christian (2001) Taxpayers response to an increased probability of audit: evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79, 455-483.
-
(2001)
Journal of Public Economics
, vol.79
, pp. 455-483
-
-
Slemrod, J.1
Blumenthal, M.2
Christian, C.W.3
-
24
-
-
84950852195
-
The expanding domain of economics
-
May
-
J. Hirshleifer (1985) The expanding domain of economics. American Economic Review, 75(May), 53-68.
-
(1985)
American Economic Review
, vol.75
, pp. 53-68
-
-
Hirshleifer, J.1
-
28
-
-
0001493310
-
Intrinsic motivation, extrinsic reinforcement and inequity
-
E. L. Deci (1972) Intrinsic motivation, extrinsic reinforcement and inequity. Journal of Personality and Social Psychology, 22(1), 113-120.
-
(1972)
Journal of Personality and Social Psychology
, vol.22
, Issue.1
, pp. 113-120
-
-
Deci, E.L.1
-
30
-
-
0004101036
-
Not just for the money
-
Cheltenham, UK and Brookfield, USA: Edward Elgar
-
B. S. Frey (1997) Not Just for The Money. An Economic Theory of Personal Motivation (Cheltenham, UK and Brookfield, USA: Edward Elgar).
-
(1997)
an Economic Theory of Personal Motivation
-
-
Frey, B.S.1
-
36
-
-
84993839810
-
The economics of taxpayer compliance
-
D. J. Pyle (1991) The economics of taxpayer compliance. Journal of Economic Surveys, 5, 163-198.
-
(1991)
Journal of Economic Surveys
, vol.5
, pp. 163-198
-
-
Pyle, D.J.1
-
38
-
-
84980305359
-
Economic and noneconomic factors in tax compliance
-
J. Alm, I. Sanchez and A. de Juan (1995) Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3-19.
-
(1995)
Kyklos
, vol.48
, Issue.1
, pp. 3-19
-
-
Alm, J.1
Sanchez, I.2
de Juan, A.3
-
39
-
-
0031116643
-
Why people pay taxes: From a conventional economic model to a model of social convention
-
J. G. Cullis and A. Lewis (1997) Why people pay taxes: from a conventional economic model to a model of social convention. Journal of Economic Psychology, 18, 305-321.
-
(1997)
Journal of Economic Psychology
, vol.18
, pp. 305-321
-
-
Cullis, J.G.1
Lewis, A.2
-
40
-
-
0000984949
-
Trust me: An empirical analysis of taxpayer honesty
-
M. Kucher and L. Goette (1998) Trust me: an empirical analysis of taxpayer honesty. Finanz Archiv, 55(3), 429-444.
-
(1998)
Finanz Archiv
, vol.55
, Issue.3
, pp. 429-444
-
-
Kucher, M.1
Goette, L.2
-
41
-
-
0002874391
-
The tax compliance game: Toward an interactive theory of law enforcement
-
M. J. Graetz, J. F. Reinganum and L. L. Wilde (1986) The tax compliance game: toward an interactive theory of law enforcement. Journal of Law, Economics and Organization, 39, 1-32.
-
(1986)
Journal of Law, Economics and Organization
, vol.39
, pp. 1-32
-
-
Graetz, M.J.1
Reinganum, J.F.2
Wilde, L.L.3
-
42
-
-
0000136539
-
Labor contracts as partial gift exchange
-
G. A. Akerlof (1982) Labor Contracts as Partial Gift Exchange. Quarterly Journal of Economics, 84, 488-500.
-
(1982)
Quarterly Journal of Economics
, vol.84
, pp. 488-500
-
-
Akerlof, G.A.1
-
46
-
-
0034356913
-
Motivation, knowledge transfer, and organizational forms
-
M. Osterloh and B. S. Frey (2000) Motivation, knowledge transfer, and organizational forms. Organization Science, 11(5), 538-550.
-
(2000)
Organization Science
, vol.11
, Issue.5
, pp. 538-550
-
-
Osterloh, M.1
Frey, B.S.2
-
49
-
-
0001644630
-
Direct democracy: Politico-economic lessons from Swiss experience
-
B. S. Frey (1994) Direct democracy: politico-economic lessons from Swiss experience. American Economic Review, 84(2), 338-348.
-
(1994)
American Economic Review
, vol.84
, Issue.2
, pp. 338-348
-
-
Frey, B.S.1
-
50
-
-
0041437750
-
Direct democracy for transition economies
-
Paper prepared for Institute for Advanced Study project on 'Honesty and Trust', August, 2002
-
B. S. Frey (2002a) Direct democracy for transition economies. Paper prepared for the Collegium Budapest, Institute for Advanced Study project on 'Honesty and Trust', August, 2002.
-
(2002)
The Collegium Budapest
-
-
Frey, B.S.1
-
51
-
-
0032808476
-
Changing the social norm of tax compliance by voting
-
J. Alm, G. McClellannd and W. Schulze (1999) Changing the social norm of tax compliance by voting. Kyklos, 52, 21-48.
-
(1999)
Kyklos
, vol.52
, pp. 21-48
-
-
Alm, J.1
McClellannd, G.2
Schulze, W.3
-
52
-
-
0041437749
-
Flexible citizenship for a global society
-
B. S. Frey (2003) Flexible citizenship for a global society. Politics, Philosophy and Economics, 2(1), 93-114.
-
(2003)
Politics, Philosophy and Economics
, vol.2
, Issue.1
, pp. 93-114
-
-
Frey, B.S.1
-
53
-
-
0036095417
-
Tax evasion and voting: An experimental analysis
-
L. P. Feld and R. Tyran (2002) Tax evasion and voting: an experimental analysis. Kyklos, 55, 197-222.
-
(2002)
Kyklos
, vol.55
, pp. 197-222
-
-
Feld, L.P.1
Tyran, R.2
-
54
-
-
0003443840
-
-
Princeton: Princeton University Press
-
R. D. Putnam (1993) Making Democracy Work (Princeton: Princeton University Press).
-
(1993)
Making Democracy Work
-
-
Putnam, R.D.1
-
55
-
-
0034498735
-
Social capital: One or many? Definition and measurement
-
M. Paldam (2000) Social capital: one or many? Definition and measurement. Journal of Economic Surveys, 14, 629-653.
-
(2000)
Journal of Economic Surveys
, vol.14
, pp. 629-653
-
-
Paldam, M.1
-
60
-
-
0004269180
-
-
Cambridge: Cambridge University Press
-
R. E. Lane (1991) The Market Experience (Cambridge: Cambridge University Press).
-
(1991)
The Market Experience
-
-
Lane, R.E.1
-
62
-
-
0000511919
-
Undermining children's intrinsic interest with extrinsic rewards: A test of the overjustification hypothesis
-
M. R. Lepper, D. Greene and R. E. Nisbett (1973) Undermining children's intrinsic interest with extrinsic rewards: a test of the overjustification hypothesis. Journal of Personality and Social Psychology, 23, 129-137.
-
(1973)
Journal of Personality and Social Psychology
, vol.23
, pp. 129-137
-
-
Lepper, M.R.1
Greene, D.2
Nisbett, R.E.3
-
63
-
-
0033220501
-
A meta-analytic review of experiments examining the effects of extrinsic rewards on intrinsic motivation
-
E. L. Deci, R. Koestner and R. M. Ryan (1999) A meta-analytic review of experiments examining the effects of extrinsic rewards on intrinsic motivation. Psychological Bulletin, 125(6), 627-668.
-
(1999)
Psychological Bulletin
, vol.125
, Issue.6
, pp. 627-668
-
-
Deci, E.L.1
Koestner, R.2
Ryan, R.M.3
-
65
-
-
84928505457
-
Cognitive evaluation theory: A meta-analytic review of the literature
-
A. Rummel and R. Feinberg (1988) Cognitive evaluation theory: a meta-analytic review of the literature. Social Behaviour and Personality, 16, 147-164.
-
(1988)
Social Behaviour and Personality
, vol.16
, pp. 147-164
-
-
Rummel, A.1
Feinberg, R.2
-
66
-
-
84984147232
-
The overjustification effect: A meta analysis
-
H. S. Tang and V. C. Hall (1995) The overjustification effect: a meta analysis. Applied Cognitive Psychology, 9, 365-404.
-
(1995)
Applied Cognitive Psychology
, vol.9
, pp. 365-404
-
-
Tang, H.S.1
Hall, V.C.2
-
67
-
-
84970348460
-
Reinforcement, reward, and intrinsic motivation: A meta-analysis
-
Fall
-
J. Cameron and W. D. Pierce (1994) Reinforcement, reward, and intrinsic motivation: a meta-analysis. Review of Educational Research 64 (Fall), 363-423.
-
(1994)
Review of Educational Research
, vol.64
, pp. 363-423
-
-
Cameron, J.1
Pierce, W.D.2
-
68
-
-
84986703550
-
The effects of extrinsic rewards on intrinsic motivation: A meta-analysis
-
U. J. Wiersma (1992) The effects of extrinsic rewards on intrinsic motivation: a meta-analysis. Journal of Occupational and Organizational Psychology, 65, 101-114.
-
(1992)
Journal of Occupational and Organizational Psychology
, vol.65
, pp. 101-114
-
-
Wiersma, U.J.1
-
69
-
-
0030280114
-
Detrimental effects of reward. reality or myth?
-
R. Eisenberger and J. Cameron (1996) Detrimental effects of reward. reality or myth? American Psychologist, 51, 1153-1166.
-
(1996)
American Psychologist
, vol.51
, pp. 1153-1166
-
-
Eisenberger, R.1
Cameron, J.2
-
70
-
-
0035633671
-
Pervasive negative effects of rewards on intrinsic motivation: The myth continues
-
J. Cameron, K. M. Banko and W. D. Pierce (2001) Pervasive negative effects of rewards on intrinsic motivation: the myth continues. Behavioral Analyst, 24, 1-44.
-
(2001)
Behavioral Analyst
, vol.24
, pp. 1-44
-
-
Cameron, J.1
Banko, K.M.2
Pierce, W.D.3
-
72
-
-
0000058232
-
Reciprocity as a contract enforcement device
-
E. Fehr, S. Gaechter and G. Kirchsteiger (1997) Reciprocity as a contract enforcement device. Econometrica, 65(4), 833-860.
-
(1997)
Econometrica
, vol.65
, Issue.4
, pp. 833-860
-
-
Fehr, E.1
Gaechter, S.2
Kirchsteiger, G.3
-
73
-
-
0035532338
-
More order with less law: On contract enforcement, trust and crowding
-
1, March
-
I. Bohnet, B. S. Frey and S. Huck (2001) More order with less law: on contract enforcement, trust and crowding. American Political Science Review, 95(1, March), 131-144.
-
(2001)
American Political Science Review
, vol.95
, pp. 131-144
-
-
Bohnet, I.1
Frey, B.S.2
Huck, S.3
-
74
-
-
0001947431
-
Do job executives work harder when they are monitored?
-
H. G. Barkema (1995) Do job executives work harder when they are monitored? Kyklos, 48, 19-42.
-
(1995)
Kyklos
, vol.48
, pp. 19-42
-
-
Barkema, H.G.1
-
75
-
-
0000342356
-
The cost of price incentives: An empirical analysis of motivation crowding-out
-
B. S. Frey and F. Oberholzer-Gee (1997) The cost of price incentives: an empirical analysis of motivation crowding-out. American Economic Review, 87(4), 746-755.
-
(1997)
American Economic Review
, vol.87
, Issue.4
, pp. 746-755
-
-
Frey, B.S.1
Oberholzer-Gee, F.2
-
77
-
-
0035212713
-
Motivation crowding theory: A survey of empirical evidence
-
B. S. Frey and R. Jegen (2001) Motivation crowding theory: a survey of empirical evidence. Journal of Economic Surveys, 15(5), 589-611.
-
(2001)
Journal of Economic Surveys
, vol.15
, Issue.5
, pp. 589-611
-
-
Frey, B.S.1
Jegen, R.2
-
84
-
-
0001215734
-
Survey research in public finance: A behavioural approach to fiscal policy
-
G. Schmölders (1970) Survey research in public finance: a behavioural approach to fiscal policy. Public Finance, 25, 300-306.
-
(1970)
Public Finance
, vol.25
, pp. 300-306
-
-
Schmölders, G.1
-
85
-
-
84973049189
-
A note on the nature of Soviet totalitarianism
-
J. T. Gross (1982) A note on the nature of Soviet totalitarianism. Soviet Studies, 34, 367-376.
-
(1982)
Soviet Studies
, vol.34
, pp. 367-376
-
-
Gross, J.T.1
-
86
-
-
0001009154
-
A constitution for knaves crowds out civic virtues
-
B. S. Frey (1997) A constitution for knaves crowds out civic virtues. Economic Journal, 107(443), 1043-1053.
-
(1997)
Economic Journal
, vol.107
, Issue.443
, pp. 1043-1053
-
-
Frey, B.S.1
-
88
-
-
0001284615
-
Reciprocity and fairness: Positive incentives for tax compliance
-
J. Slemrod (Ed.) Ann Arbor: University of Michigan Press
-
K. W. Smith (1992) Reciprocity and fairness: positive incentives for tax compliance. In: J. Slemrod (Ed.) Why People Pay Taxes. Tax Compliance and Enforcement (Ann Arbor: University of Michigan Press), pp. 223-250.
-
(1992)
Why People Pay Taxes. Tax Compliance and Enforcement
, pp. 223-250
-
-
Smith, K.W.1
-
89
-
-
0000789112
-
Deterrence and alienation effects of IRS enforcement: An analysis of survey data
-
J. Slemrod (Ed.) Ann Arbor: University of Michigan Press
-
K. A. Kinsey (1992) Deterrence and alienation effects of IRS enforcement: an analysis of survey data. In: J. Slemrod (Ed.) Why People Pay Taxes. Tax Compliance and Enforcement (Ann Arbor: University of Michigan Press).
-
(1992)
Why People Pay Taxes. Tax Compliance and Enforcement
-
-
Kinsey, K.A.1
-
90
-
-
0041939197
-
-
WWZ-Discussion Paper 02/07, University of Basel
-
B. Torgler (2002) Tax morale and institutions. WWZ-Discussion Paper 02/07, University of Basel.
-
(2002)
Tax Morale and Institutions
-
-
Torgler, B.1
-
92
-
-
0041939196
-
Increasing shadow economy all over the world - Fiction or reality?
-
F. Schneider and D. Enste (2000) Increasing shadow economy all over the world - fiction or reality? Journal of Economic Literature, 38(1), 77-114.
-
(2000)
Journal of Economic Literature
, vol.38
, Issue.1
, pp. 77-114
-
-
Schneider, F.1
Enste, D.2
|