Confidentiality and taxpayer compliance

National Tax Journal

Volumn 58, Issue 3, 2005, Pages 427-438

  Laury, Susan ^a   Wallace, Sally ^a  

^a GEORGIA STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 27844507633     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2005.3.08     Document Type: Conference Paper

References (5)

1. Allingham, Michael G., and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 Nos. 3-4 (November, 1972): 323-38.
2. Alm, James. "A Perspective on the Experimental Analysis of Taxpayer Reporting." The Accounting Review 66 No. 3 (July, 1991): 577-93.
3. Cummings, Ronald G., Jorge Martinez-Vazquez, and Michael McKee. "Cross Cultural Comparisons of Tax Compliance Behavior." Georgia State University, Andrew Young School of Policy Studies, International Studies Program Working Paper 01-3. Atlanta, GA: Georgia State University, 2001.
4. Hasseldine, John. "Prospect Theory and Tax Reporting Decisions: Implications for Tax Administrators." Bulletin for International Fiscal Documentation 52 (1999): 501-5.
5. Reckers, Philip M., Debra L. Sanders, and Stephen J. Rork. "The Influence of Ethical Attitudes on Taxpayer Compliance." National Tax Journal 47 No. 4: (December, 1994): 825-36.