More tax evasion research required in new millennium

Crime, Law and Social Change

Volumn 31, Issue 2, 1999, Pages 91-104

  Hasseldine, John ^a   Li, Zhuhong ^a  

^a NOTTINGHAM UNIVERSITY BUSINESS SCHOOL   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 10944234073     PISSN: 09254994     EISSN: 15730751     Source Type: Journal    
DOI: 10.1023/A:1008324726125     Document Type: Article

References (26)

1. I. Ajzen and M. Fishbein, Understanding Attitudes and Predicting Social Behaviour, (Engle-wood Cliffs, NJ: Prentice Hall, 1980).
2. M. Allingham and A. Sandmo, "Income Tax Evasion: A Theoretical Analysis," Journal of Public Economics 1972, 1, 323-338.
3. James Alm, "A Perspective on the Experimental Analysis of Taxpayer Reporting," The Accounting Review 1991, 66, 577-593.
4. James Alm, G. McClelland and W. Schulze, "Why do People Pay Taxes?" Journal of Public Economics 1992, 48, 21-38.
5. P. Beck, J. Davis and W. Jung, "Tax Practitioners and Reporting under Uncertainty: Theory and Experimental Evidence," Contemporary Accounting Research, 1996, 12, 49-80.
6. K. Beron, H. Tauchen and A. Witte, "The Effects of Audits and Socioeconomic Variables on Compliance," in J. Slemrod (ed.), Why People Pay Taxes, (Ann Arbor, MI: University of Michigan Press, 1992).
7. A. Cuccia, "The Effects of Increased Sanctions on Paid Tax Preparers: Integrating Economic and Psychological Factors," The Journal of the American Taxation, 1994, 16, 41-67.
8. J. Dubin, M. Graetz and E. Wilde, "The Effect of Audit Rates on the Federal Income Tax, 1977-1986," National Tax Journal 1990, 43, 395-409.
9. A. Eagly and S. Chaiken, The Psychology of Attitudes, (Orlando: Harcourt Brace Jovanovich, 1993).
10. H. Elffers, H. Robben and D. Hessing, "On Measuring Tax Evasion," Journal of Economic Psychology 1992, 13, 545-567.
11. J. Falkinger, "Tax Evasion and Equity: A Theoretical Analysis," Public Finance/Finances Publiques 1988, 43, 388-395.
12. Malcolm Gammie and Adrian Shipwright, (eds.), Striking the Balance: Tax Administration, Enforcement and Compliance in the 1990s, (London: Institute for Fiscal Studies, 1996).
13. H. Geeroms and H. Wilmots, "An Empirical Model of Tax Evasion and Tax Avoidance," Public Finance/Finances Publiques, 1985, 40, 190-209.
14. E. Groenland and G. van Veldhoven, "Tax Evasion Behaviour: A Psychological Framework," Journal of Economic Psychology 1983, 3, 129-144.
15. Roger Groves, Survey Errors and Survey Costs, (New York: John Wiley, 1989).
16. eorge Guttman, "Increasing Voluntary Compliance to Over 90 percent is Unlikely," Tax Notes 1994, 63, 146-149.
17. Dennis Hanno and George Violette, "An Analysis of Moral and Social Influences on Taxpayer Behavior," Behavioral Research in Accounting 1996, 8, 57-75.
18. J. Hasseldine, "How do Revenue Audits Affect Taxpayer Compliance?" Bulletin for International Fiscal Documentation 1993, 47, 424-435.
19. J. Hasseldine, "Prospect Theory and Tax Reporting Decisions: Implications for Tax Administrators," Bulletin for International Fiscal Documentation 1998, 47, 501-505.
20. J. Hasseldine and K. Bebbington, "Blending Economic Deterrence and Fiscal Psychology Models in the Design of Responses to Tax Evasion: The New Zealand Experience," Journal of Economic Psychology 1991, 12, 299-324.
21. D. Hessing, H. Elffers and R. Weigel, "Exploring the Limits of Self-Reports and Reasoned Action: An Investigation of the Psychology of Tax Evasion Behavior," Journal of Personality and Social Psychology 1988, 54, 405-413.
22. Peggy Hite, "A Positive Approach to Taxpayer Compliance," Public Finance/Finances Publiques 1989, 44, 249-267.
23. Peggy Hite and Gary McGill, "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal 1992, 45, 252-260.
24. Betty Jackson and Valerie Milliron, "Tax Compliance Research: Findings, Problems, Prospects," Journal of Accounting Literature 1986, 5, 125-165.
25. Daniel Kahneman and Amos Tversky, "Prospect Theory: An Analysis of Decision Under Risk," Econometrica 1979, 47, 263-291.
26. Karyl Kinsey, Survey Data on Tax Compliance: A Compendium and Review, Working paper #8716, (Chicago: American Bar Foundation, 1984).