-
1
-
-
14044252192
-
Income Tax Evasion: A Theoretical Analysis
-
Allingham, M. and A. Sandma: 1972, 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics (November), 323-338.
-
(1972)
Journal of Public Economics
, Issue.NOVEMBER
, pp. 323-338
-
-
Allingham, M.1
Sandma, A.2
-
2
-
-
0000324436
-
A Perspective on the Experimental Analysis of Taxpayer Reporting
-
Alm, J.: 1991, 'A Perspective on the Experimental Analysis of Taxpayer Reporting', The Accounting Review 66 (July), 577-593.
-
(1991)
The Accounting Review
, vol.66
, Issue.JULY
, pp. 577-593
-
-
Alm, J.1
-
3
-
-
0002682708
-
Why do People Pay Taxes?
-
Alm, J., G. H. McClelland and W. D. Schulze: 1992, 'Why do People Pay Taxes?', Journal of Public Economics 48 (June), 21-38.
-
(1992)
Journal of Public Economics
, vol.48
, Issue.JUNE
, pp. 21-38
-
-
Alm, J.1
McClelland, G.H.2
Schulze, W.D.3
-
4
-
-
0001028766
-
Income Tax Evasion and the Tax Schedule: Some Experimental Results
-
Baldry, J.: 1987, 'Income Tax Evasion and the Tax Schedule: Some Experimental Results', Public Finance 42, 357-383.
-
(1987)
Public Finance
, vol.42
, pp. 357-383
-
-
Baldry, J.1
-
5
-
-
0013770374
-
Measuring Utility by a Single-Response Sequential Method
-
Becker, G. M., M. H. DeGroot and J. Marschak: 1964, 'Measuring Utility by a Single-Response Sequential Method', Behavioral Science 9, 226-232.
-
(1964)
Behavioral Science
, vol.9
, pp. 226-232
-
-
Becker, G.M.1
DeGroot, M.H.2
Marschak, J.3
-
6
-
-
0011893694
-
Tax Evasion and Moral Constraints: Some Experimental Evidence
-
Bosco, L. and L. Mittone: 1997, 'Tax Evasion and Moral Constraints: Some Experimental Evidence', KYKLOS 50, 297-324.
-
(1997)
KYKLOS
, vol.50
, pp. 297-324
-
-
Bosco, L.1
Mittone, L.2
-
7
-
-
0007130975
-
An Investigation of the Effect of Detection Risk Perceptions, Penalty Sanctions, and Income Visibility on Tax Compliance
-
Carnes, G. A. and T. D. Englebrecht: 1995, 'An Investigation of the Effect of Detection Risk Perceptions, Penalty Sanctions, and Income Visibility on Tax Compliance', The Journal of the American Taxation Association (Spring), 26-41.
-
(1995)
The Journal of the American Taxation Association
, Issue.SPRING
, pp. 26-41
-
-
Carnes, G.A.1
Englebrecht, T.D.2
-
9
-
-
0001741880
-
Tax Evasion and Tax Rates: An Analysis of Individual Returns
-
Clotfelter, G.: 1983, 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', The Review of Economics and Statistics (August), 363-373.
-
(1983)
The Review of Economics and Statistics
, Issue.AUGUST
, pp. 363-373
-
-
Clotfelter, G.1
-
10
-
-
0347797480
-
The Taxpayer Labor and Reporting Decisions: The Effect of Audit Schemes
-
Collins, J. H. and R. D. Plumlee: 1991, 'The Taxpayer Labor and Reporting Decisions: The Effect of Audit Schemes', The Accounting Review 66 (July), 559-576.
-
(1991)
The Accounting Review
, vol.66
, Issue.JULY
, pp. 559-576
-
-
Collins, J.H.1
Plumlee, R.D.2
-
11
-
-
0002266165
-
Determinants of Tax Compliance: A Contingency Approach
-
Collins, J. H., V. C. Collins and D. R. Toy: 1992, 'Determinants of Tax Compliance: A Contingency Approach', The Journal of the American Taxation Association 14 (Fall), 1-29.
-
(1992)
The Journal of the American Taxation Association
, vol.14
, Issue.FALL
, pp. 1-29
-
-
Collins, J.H.1
Collins, V.C.2
Toy, D.R.3
-
12
-
-
0347666460
-
A Critical Review of the Empirical Research on Canadian Tax Compliance
-
prepared for the Technical Committee on Business Taxation, Business Income Tax Division, Department of Finance, Ottawa
-
Erard, B.: 1997, 'A Critical Review of the Empirical Research on Canadian Tax Compliance', Working paper 97-6, prepared for the Technical Committee on Business Taxation, Business Income Tax Division, Department of Finance, Ottawa.
-
(1997)
Working Paper
, vol.97
, Issue.6
-
-
Erard, B.1
-
13
-
-
0002480169
-
The Effect of Detection Probability on Tax Compliance: A Literature Review
-
Fischer, C. M., M. Wartick and M. M. Mark: 1992, 'The Effect of Detection Probability on Tax Compliance: A Literature Review', Journal of Accounting Literature 11, 1-46.
-
(1992)
Journal of Accounting Literature
, vol.11
, pp. 1-46
-
-
Fischer, C.M.1
Wartick, M.2
Mark, M.M.3
-
14
-
-
0000958438
-
A Simulation Study of Tax Evasion
-
Friedland, N., S. Maital and A. Rutenberg: 1978, 'A Simulation Study of Tax Evasion', Journal of Public Economics 8, 107-116.
-
(1978)
Journal of Public Economics
, vol.8
, pp. 107-116
-
-
Friedland, N.1
Maital, S.2
Rutenberg, A.3
-
15
-
-
0001079112
-
Ethical Standards, Attitudes Toward Risk, and Intentional Non-compliance: An Experimental Investigation
-
Ghosh, D. and T. L. Crain: 1995, 'Ethical Standards, Attitudes Toward Risk, and Intentional Non-compliance: An Experimental Investigation', Journal of Business Ethics 14(5), 353-365.
-
(1995)
Journal of Business Ethics
, vol.14
, Issue.5
, pp. 353-365
-
-
Ghosh, D.1
Crain, T.L.2
-
16
-
-
0346405634
-
Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Non-compliance
-
Ghosh, D. and T. L. Crain: 1996, 'Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Non-compliance', Behavioral Research in Accounting 8 (Supplement), 219-244.
-
(1996)
Behavioral Research in Accounting
, vol.8
, Issue.SUPPL.
, pp. 219-244
-
-
Ghosh, D.1
Crain, T.L.2
-
17
-
-
0000088183
-
Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior
-
Grasmick, H. and D. Green: 1980, 'Legal Punishment, Social Disapproval and Internalization as Inhibitors of Illegal Behavior', Journal of Criminal Law and Criminology (Fall), 325-335.
-
(1980)
Journal of Criminal Law and Criminology
, Issue.FALL
, pp. 325-335
-
-
Grasmick, H.1
Green, D.2
-
18
-
-
2342614380
-
Tax Evasion and Mechanisms of Social Control: A Comparison with Grand and Petty Theft
-
Grasmick, H. G. and W. J. Scott: 1982, 'Tax Evasion and Mechanisms of Social Control: A Comparison with Grand and Petty Theft', Journal of Economic Psychology 2, 213-230.
-
(1982)
Journal of Economic Psychology
, vol.2
, pp. 213-230
-
-
Grasmick, H.G.1
Scott, W.J.2
-
19
-
-
0015892746
-
Toward a Model of Interpersonal Motivation in Experimental Games
-
Griesinger, D. W. and J. W. Livingston Jr.: 1972, 'Toward a Model of Interpersonal Motivation in Experimental Games', Behavioral Science 18, 173-188.
-
(1972)
Behavioral Science
, vol.18
, pp. 173-188
-
-
Griesinger, D.W.1
Livingston Jr., J.W.2
-
20
-
-
0000380897
-
Tax Rates, the Tax Mix, and the Growth of the Underground Economy in Canada: What Can We Infer?
-
Hill, R. and M. Kabir: 1996, 'Tax Rates, the Tax Mix, and the Growth of the Underground Economy in Canada: What Can We Infer?', Canadian Tax journal 44(6), 1552-1583.
-
(1996)
Canadian Tax Journal
, vol.44
, Issue.6
, pp. 1552-1583
-
-
Hill, R.1
Kabir, M.2
-
21
-
-
0013503411
-
The Effect of Peer Reporting Behavior on Taxpayer Compliance
-
Hite, P. A.: 1988, 'The Effect of Peer Reporting Behavior on Taxpayer Compliance', The Journal of the American Taxation Association 10 (Spring), 47-64.
-
(1988)
The Journal of the American Taxation Association
, vol.10
, Issue.SPRING
, pp. 47-64
-
-
Hite, P.A.1
-
23
-
-
0001608709
-
Tax Compliance Research: Findings, Problems, and Prospects
-
Jackson, B. R. and V.C. Milliron: 1986, 'Tax Compliance Research: Findings, Problems, and Prospects', Journal of Accounting Literature 5, 125-161.
-
(1986)
Journal of Accounting Literature
, vol.5
, pp. 125-161
-
-
Jackson, B.R.1
Milliron, V.C.2
-
24
-
-
0345774461
-
Experimental Assessment of Monetary Risk Preferences
-
University of Texas at Austin
-
Kachelmeier, S. J.: 1990, 'Experimental Assessment of Monetary Risk Preferences', Working Paper, University of Texas at Austin.
-
(1990)
Working Paper
-
-
Kachelmeier, S.J.1
-
25
-
-
0001216917
-
Examining Risk Preferences under High Monetary Incentives: Experimental Evidence from the People's Republic of China
-
Kachelmeier, S. J. and M. Shehata: 1992, 'Examining Risk Preferences under High Monetary Incentives: Experimental Evidence from the People's Republic of China', The American Economic Review 82 (December), 1120-1141.
-
(1992)
The American Economic Review
, vol.82
, Issue.DECEMBER
, pp. 1120-1141
-
-
Kachelmeier, S.J.1
Shehata, M.2
-
26
-
-
0000125532
-
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
-
27
-
-
0039099933
-
The Effect of Moral Reasoning and Educational Communication on Tax Evasion Intentions
-
Kaplan, S. E., K. J. Newberry and P. M. J. Reckers: 1997, 'The Effect of Moral Reasoning and Educational Communication on Tax Evasion Intentions', The Journal of the American Taxation Association 19(2), 38-54
-
(1997)
The Journal of the American Taxation Association
, vol.19
, Issue.2
, pp. 38-54
-
-
Kaplan, S.E.1
Newberry, K.J.2
Reckers, P.M.J.3
-
29
-
-
0001851459
-
Stages and Sequences: The Cognitive Development Approach to Socialization
-
D. Goslin (ed.), Rand McNally, Chicago, IL
-
Kohlberg, L.: 1969, 'Stages and Sequences: The Cognitive Development Approach to Socialization', in D. Goslin (ed.), Handbook of Socialization Theory and Research (Rand McNally, Chicago, IL).
-
(1969)
Handbook of Socialization Theory and Research
-
-
Kohlberg, L.1
-
30
-
-
0000049744
-
An Empirical Assessment of Tax Mentality
-
Lewis, A.: 1979, 'An Empirical Assessment of Tax Mentality', Public Finance 34, 245-257.
-
(1979)
Public Finance
, vol.34
, pp. 245-257
-
-
Lewis, A.1
-
31
-
-
84985822141
-
The Effect of Social Motives, Communication and Group Size on Behavior in an n-Person Multi Stage Mixed Motive Game
-
Liebrand, W. B. G.: 1984, 'The Effect of Social Motives, Communication and Group Size on Behavior in an n-Person Multi Stage Mixed Motive Game', European Journal of Social Psychology 14, 239-264.
-
(1984)
European Journal of Social Psychology
, vol.14
, pp. 239-264
-
-
Liebrand, W.B.G.1
-
32
-
-
0002619641
-
Generalized Expected Utility Analysis and the Nature of Observed Violations of the Independence Axiom
-
B. Stigum and F. Wenstop (eds.), D. Reidel, Dordrecht, Holland
-
Machina, M. J.: 1983, 'Generalized Expected Utility Analysis and the Nature of Observed Violations of the Independence Axiom', in B. Stigum and F. Wenstop (eds.), Foundations of Utility and Risk Theory with Applications (D. Reidel, Dordrecht, Holland).
-
(1983)
Foundations of Utility and Risk Theory with Applications
-
-
Machina, M.J.1
-
33
-
-
0347035635
-
Are You a Tax Chump or a Tax Cheat?
-
McGinn, D.: 2002, 'Are You a Tax Chump or a Tax Cheat?', Newsweek (April 15), 38-40.
-
(2002)
Newsweek
, Issue.APRIL 15
, pp. 38-40
-
-
McGinn, D.1
-
34
-
-
21844501355
-
The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions
-
Moser D. V., J. H. Evans III and C. K. Kim: 1995, 'The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions', The Accounting Review 70(4), 619-634.
-
(1995)
The Accounting Review
, vol.70
, Issue.4
, pp. 619-634
-
-
Moser, D.V.1
Evans III, J.H.2
Kim, C.K.3
-
35
-
-
0001910869
-
Risk Aversion in Bargaining: An Experimental Study
-
Murnighan, J. K., A. E. Roth and F. Schoumaker: 1988, 'Risk Aversion in Bargaining: An Experimental Study', Journal of Risk and Uncertainty 1 (March), 101-124.
-
(1988)
Journal of Risk and Uncertainty
, vol.1
, Issue.MARCH
, pp. 101-124
-
-
Murnighan, J.K.1
Roth, A.E.2
Schoumaker, F.3
-
36
-
-
0001128733
-
Value Orientations, Expectations, and Voluntary Contributions in Public Goods
-
Offerman T., J. Sonnemans and A. Schram: 1996, 'Value Orientations, Expectations, and Voluntary Contributions in Public Goods', The Economic Journal 106 (July), 817-845.
-
(1996)
The Economic Journal
, vol.106
, Issue.JULY
, pp. 817-845
-
-
Offerman, T.1
Sonnemans, J.2
Schram, A.3
-
37
-
-
0004097082
-
-
M. Gabain, trans. (Free Press, New York, NY) originally published 1932
-
Piaget, J.: 1965, The Moral Judgment of the Child (M. Gabain, trans.) (Free Press, New York, NY) (originally published 1932).
-
(1965)
The Moral Judgment of the Child
-
-
Piaget, J.1
-
38
-
-
0001560591
-
Tax Evasion and Capital Gains Taxation
-
Poterba, J.: 1987, 'Tax Evasion and Capital Gains Taxation', American Economic Review 77(2), 234-239.
-
(1987)
American Economic Review
, vol.77
, Issue.2
, pp. 234-239
-
-
Poterba, J.1
-
40
-
-
0003867166
-
-
Center for the Study of Ethical Development, Minneapolis, MN
-
Rest, J. R.: 1987, Guide for the Defining Issues Test (Center for the Study of Ethical Development, Minneapolis, MN).
-
(1987)
Guide for the Defining Issues Test
-
-
Rest, J.R.1
-
41
-
-
0004090161
-
-
Praeger Publishers, New York, NY
-
Rest, J. R., R. Barnett, M. Bebeau, D. Deemer, I. Getz, Y. L. Moon, J. Spickelmier, S. J. Thoma and J. Voloker: 1986, Moral Development: Advances in Research and Theory (Praeger Publishers, New York, NY).
-
(1986)
Moral Development: Advances in Research and Theory
-
-
Rest, J.R.1
Barnett, R.2
Bebeau, M.3
Deemer, D.4
Getz, I.5
Moon, Y.L.6
Spickelmier, J.7
Thoma, S.J.8
Voloker, J.9
-
43
-
-
0003976281
-
-
The University of Pennsylvania Press, Philadelphia, PA
-
Roth, J. A., J. T. Scholz, and A. D. Witte: 1989, Taxpayer Compliance, Volume 1: An Agenda for Research (The University of Pennsylvania Press, Philadelphia, PA).
-
(1989)
Taxpayer Compliance, Volume 1: An Agenda for Research
, vol.1
-
-
Roth, J.A.1
Scholz, J.T.2
Witte, A.D.3
-
44
-
-
84965629688
-
Deterrence and Income Tax Cheating: Testing Interaction Hypotheses in Utilitarian Theories
-
Scott, W. J. and H. G. Grasmick: 1981, 'Deterrence and Income Tax Cheating: Testing Interaction Hypotheses in Utilitarian Theories', The Journal of Applied Behavioral Science 17(3), 395-408.
-
(1981)
The Journal of Applied Behavioral Science
, vol.17
, Issue.3
, pp. 395-408
-
-
Scott, W.J.1
Grasmick, H.G.2
-
45
-
-
0003559378
-
-
The University of Michigan Press, Ann Arbor, MI
-
Slemrod, J.: 1992, Why People Pay Taxes (The University of Michigan Press, Ann Arbor, MI).
-
(1992)
Why People Pay Taxes
-
-
Slemrod, J.1
-
46
-
-
0001284615
-
Reciprocity and Fairness: Positive Incentives for Tax Compliance
-
J. Slemrod (ed.), The University of Michigan Press, Ann Arbor, MI
-
Smith, K. W.: 1993, 'Reciprocity and Fairness: Positive Incentives for Tax Compliance', in J. Slemrod (ed.), Why People Pay Taxes: Tax Compliance and Enforcement (The University of Michigan Press, Ann Arbor, MI).
-
(1993)
Why People Pay Taxes: Tax Compliance and Enforcement
-
-
Smith, K.W.1
-
47
-
-
0000632576
-
Tax Ethics and Taxpayer Attitudes: A Survey
-
Song, Y. and T. Yarbrough: 1978, 'Tax Ethics and Taxpayer Attitudes: A Survey', Public Administration Review (September-October), 442-452.
-
(1978)
Public Administration Review
, Issue.SEPTEMBER-OCTOBER
, pp. 442-452
-
-
Song, Y.1
Yarbrough, T.2
-
48
-
-
0000437202
-
Fiscal Inequity and Tax Evasion: An Experimental Approach
-
Spicer, M. and L. Becker: 1980, 'Fiscal Inequity and Tax Evasion: An Experimental Approach', National Tax Journal 33 (June), 171-175.
-
(1980)
National Tax Journal
, vol.33
, Issue.JUNE
, pp. 171-175
-
-
Spicer, M.1
Becker, L.2
-
49
-
-
0000777954
-
Tax Evasion and Heuristics: A Research Note
-
Spicer, M. and R. E. Hero: 1985, 'Tax Evasion and Heuristics: A Research Note', The Journal of Public Economics 26 (February), 263-267.
-
(1985)
The Journal of Public Economics
, vol.26
, Issue.FEBRUARY
, pp. 263-267
-
-
Spicer, M.1
Hero, R.E.2
-
50
-
-
0000913125
-
Understanding Tax Evasion
-
Spicer, M. and S. B. Lundstedt: 1976, 'Understanding Tax Evasion', Public Finance 31(2), 295-305.
-
(1976)
Public Finance
, vol.31
, Issue.2
, pp. 295-305
-
-
Spicer, M.1
Lundstedt, S.B.2
-
51
-
-
0000230760
-
Moral Judgment, Behavior, Decision Making, and Attitudes
-
J. R. Rest (ed.), Praeger, New York, NY
-
Thoma, S. J. and J. R. Rest: 1986, 'Moral Judgment, Behavior, Decision Making, and Attitudes', in J. R. Rest (ed.), Moral Development: Advances in Theory and Research (Praeger, New York, NY).
-
(1986)
Moral Development: Advances in Theory and Research
-
-
Thoma, S.J.1
Rest, J.R.2
-
52
-
-
0039739317
-
Taxpayer Noncompliance and General Prevention: An Expansion of the Deterrence Model
-
Thurman, Q. C.: 1991, 'Taxpayer Noncompliance and General Prevention: An Expansion of the Deterrence Model', Public Finance 46(2), 289-298.
-
(1991)
Public Finance
, vol.46
, Issue.2
, pp. 289-298
-
-
Thurman, Q.C.1
-
54
-
-
31744450082
-
Advances in Prospect Theory: Cumulative Representation of Uncertainty
-
Tversky, A. and D. Kahneman: 1992, 'Advances in Prospect Theory: Cumulative Representation of Uncertainty', Journal of Risk and Uncertainty 5, 297-323.
-
(1992)
Journal of Risk and Uncertainty
, vol.5
, pp. 297-323
-
-
Tversky, A.1
Kahneman, D.2
-
55
-
-
0347666457
-
Effects of Communicating Sanctions on Taxpayer Compliance
-
Violette, G. R.: 1989, 'Effects of Communicating Sanctions on Taxpayer Compliance', The Journal of the American Taxation Association 11 (Fall), 92-104.
-
(1989)
The Journal of the American Taxation Association
, vol.11
, Issue.FALL
, pp. 92-104
-
-
Violette, G.R.1
-
56
-
-
0346405626
-
Reward Dominance in Tax Reporting Experiments: The Role of Context
-
Wartick, M. L., S. A. Madeo and C. C. Vines: 1999, 'Reward Dominance in Tax Reporting Experiments: The Role of Context', The Journal of the American Taxation Association 21 (Spring), 20-31.
-
(1999)
The Journal of the American Taxation Association
, vol.21
, Issue.SPRING
, pp. 20-31
-
-
Wartick, M.L.1
Madeo, S.A.2
Vines, C.C.3
-
57
-
-
0002662761
-
The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax
-
Witte, A. D. and D. F. Woodbury: 1985, 'The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax', National Tax Journal 38(1), 1-13.
-
(1985)
National Tax Journal
, vol.38
, Issue.1
, pp. 1-13
-
-
Witte, A.D.1
Woodbury, D.F.2
-
58
-
-
49549152491
-
Income Tax Evasion: A Note
-
Yitzhaki, S.: 1974, 'Income Tax Evasion: A Note', Journal of Public Economics 3 (May), 201-202.
-
(1974)
Journal of Public Economics
, vol.3
, Issue.MAY
, pp. 201-202
-
-
Yitzhaki, S.1
|