메뉴 건너뛰기




Volumn 70, Issue 3, 2009, Pages 447-457

Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment

Author keywords

Artefactual field experiments; Governance; Tax compliance

Indexed keywords


EID: 77951959867     PISSN: 01672681     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jebo.2008.02.010     Document Type: Article
Times cited : (318)

References (41)
  • 1
    • 0037608613 scopus 로고    scopus 로고
    • An African success story: Botswana.
    • CEPR Discussion Paper 3219.
    • Acemoglu, D., Johnson, S., Robinson, A., 2002. An African success story: Botswana. CEPR Discussion Paper 3219.
    • (2002)
    • Acemoglu, D.1    Johnson, S.2    Robinson, A.3
  • 4
    • 0012941194 scopus 로고
    • Uncertain tax policies, individual behavior, and welfare
    • Alm J. Uncertain tax policies, individual behavior, and welfare. American Economic Review 1988, 78:237-245.
    • (1988) American Economic Review , vol.78 , pp. 237-245
    • Alm, J.1
  • 5
    • 0001508803 scopus 로고
    • Institutional uncertainty and taxpayer compliance
    • Alm J., Jackson B.R., McKee M. Institutional uncertainty and taxpayer compliance. American Economic Review 1992, 82:1018-1026.
    • (1992) American Economic Review , vol.82 , pp. 1018-1026
    • Alm, J.1    Jackson, B.R.2    McKee, M.3
  • 7
    • 0032808476 scopus 로고    scopus 로고
    • Changing the social norm of tax compliance by voting
    • Alm J., McClelland G.H., Schulze W.D. Changing the social norm of tax compliance by voting. Kyklos 1999, 52:141-171.
    • (1999) Kyklos , vol.52 , pp. 141-171
    • Alm, J.1    McClelland, G.H.2    Schulze, W.D.3
  • 9
    • 20344375553 scopus 로고    scopus 로고
    • Institutions, paradigms, and tax evasion in developing and transition countries
    • Edgar Elgar, UK, J. Martinez-Vazquez, J. Alm (Eds.)
    • Alm J., Martinez-Vazquez J. Institutions, paradigms, and tax evasion in developing and transition countries. Public Finance in Developing and Transition Countries 2003, 146-178. Edgar Elgar, UK. J. Martinez-Vazquez, J. Alm (Eds.).
    • (2003) Public Finance in Developing and Transition Countries , pp. 146-178
    • Alm, J.1    Martinez-Vazquez, J.2
  • 10
    • 33947167734 scopus 로고    scopus 로고
    • Audit certainty and taxpayer compliance
    • Alm J., McKee M. Audit certainty and taxpayer compliance. National Tax Journal 2006, 59:801-816.
    • (2006) National Tax Journal , vol.59 , pp. 801-816
    • Alm, J.1    McKee, M.2
  • 12
    • 0031616579 scopus 로고    scopus 로고
    • Tax evasion and orders of risk aversion
    • Bernasconi M. Tax evasion and orders of risk aversion. Journal of Public Economics 1998, 67:123-134.
    • (1998) Journal of Public Economics , vol.67 , pp. 123-134
    • Bernasconi, M.1
  • 15
  • 17
    • 0002350053 scopus 로고
    • An econometric analysis of income tax evasion and its detection
    • Feinstein J.S. An econometric analysis of income tax evasion and its detection. RAND Journal of Economics 1991, 42:14-35.
    • (1991) RAND Journal of Economics , vol.42 , pp. 14-35
    • Feinstein, J.S.1
  • 18
    • 0040669945 scopus 로고    scopus 로고
    • Complexity and compliance: an empirical investigation
    • Forest A., Sheffrin S.M. Complexity and compliance: an empirical investigation. National Tax Journal 2002, 55:75-88.
    • (2002) National Tax Journal , vol.55 , pp. 75-88
    • Forest, A.1    Sheffrin, S.M.2
  • 19
    • 27744595802 scopus 로고    scopus 로고
    • Estimating the inequality of household income: a statistical approach to the creation of a dense and consistent data set
    • Galbraith J.K., Kum H. Estimating the inequality of household income: a statistical approach to the creation of a dense and consistent data set. Review of Income and Wealth 2005, 51:115-143.
    • (2005) Review of Income and Wealth , vol.51 , pp. 115-143
    • Galbraith, J.K.1    Kum, H.2
  • 22
    • 0037756148 scopus 로고    scopus 로고
    • Risk aversion and incentive effects
    • Holt C., Laury S. Risk aversion and incentive effects. American Economic Review 2002, 95:1644-1655.
    • (2002) American Economic Review , vol.95 , pp. 1644-1655
    • Holt, C.1    Laury, S.2
  • 23
    • 84859749386 scopus 로고    scopus 로고
    • Index of Economic Freedom,
    • Index of Economic Freedom, 2005. http://www.heritage.org.index/.
    • (2005)
  • 25
    • 0000789112 scopus 로고
    • Deterrence and alienation effects of IRS enforcement: an analysis of survey data
    • University of Michigan Press, Ann Arbor, MI, J. Slemrod (Ed.)
    • Kinsey K. Deterrence and alienation effects of IRS enforcement: an analysis of survey data. Why People Pay Taxes: Tax Compliance and Enforcement 1992, 259-285. University of Michigan Press, Ann Arbor, MI. J. Slemrod (Ed.).
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 259-285
    • Kinsey, K.1
  • 26
    • 0040517193 scopus 로고    scopus 로고
    • Does social capital have an economic payoff? A cross-country investigation
    • Knack S., Keefer P. Does social capital have an economic payoff? A cross-country investigation. Quarterly Journal of Economics 1997, 112:1251-1288.
    • (1997) Quarterly Journal of Economics , vol.112 , pp. 1251-1288
    • Knack, S.1    Keefer, P.2
  • 27
    • 0004621604 scopus 로고    scopus 로고
    • Aid dependence and the quality of governance.
    • IRIS Center, World Bank Policy Research Working Paper No. 2396, available at SSRN:.
    • Knack, S., 1999. Aid dependence and the quality of governance. IRIS Center, World Bank Policy Research Working Paper No. 2396, available at SSRN: http://ssrn.com/abstract=630769.
    • (1999)
    • Knack, S.1
  • 28
    • 34447268342 scopus 로고    scopus 로고
    • What do laboratory experiments tell us about the real world?
    • List J., Levitt S. What do laboratory experiments tell us about the real world?. Journal of Economic Perspectives 2007, 21:153-174.
    • (2007) Journal of Economic Perspectives , vol.21 , pp. 153-174
    • List, J.1    Levitt, S.2
  • 29
    • 84949610470 scopus 로고
    • Strikes, free riders, and social consensus
    • Naylor R. Strikes, free riders, and social consensus. Quarterly Journal of Economics 1989, 104:771-786.
    • (1989) Quarterly Journal of Economics , vol.104 , pp. 771-786
    • Naylor, R.1
  • 30
    • 0003200679 scopus 로고
    • Dimensions of parallelism: some policy applications of experimental methods
    • Cambridge University Press, New York, NY, A.E. Roth (Ed.)
    • Plott C.R. Dimensions of parallelism: some policy applications of experimental methods. Laboratory Experimentation in Economics: Six Points of View. 1987, 193-219. Cambridge University Press, New York, NY. A.E. Roth (Ed.).
    • (1987) Laboratory Experimentation in Economics: Six Points of View. , pp. 193-219
    • Plott, C.R.1
  • 31
    • 84859777241 scopus 로고    scopus 로고
    • Polity IV,
    • Polity IV, 2002. http://www.systemicpeace.org/polity/polity4.htm.
    • (2002)
  • 32
    • 0001515580 scopus 로고
    • Bargaining and market behavior in Jerusalem, Ljubljana, Pittsburgh, and Tokyo: an experimental study
    • Roth A.E., Prasnikar V., Okuno-Fujiwara M., Zamir S. Bargaining and market behavior in Jerusalem, Ljubljana, Pittsburgh, and Tokyo: an experimental study. American Economic Review 1991, 81:1068-1095.
    • (1991) American Economic Review , vol.81 , pp. 1068-1095
    • Roth, A.E.1    Prasnikar, V.2    Okuno-Fujiwara, M.3    Zamir, S.4
  • 33
    • 84859745810 scopus 로고    scopus 로고
    • South Africa's position in Africa's crime rankings.
    • African Security Review 9. Available at, accessed, September 12, 2005.
    • Schönteich, M., 2000. South Africa's position in Africa's crime rankings. African Security Review 9. Available at, accessed, September 12, 2005. http://www.iss.co.za/Pubs/ASR/9No4/Contents.html.
    • (2000)
    • Schönteich, M.1
  • 34
    • 0001242721 scopus 로고    scopus 로고
    • Taxpayer response to an increased probability of an audit: evidence from a controlled experiment in Minnesota
    • Slemrod J., Blumenthal M., Christian C. Taxpayer response to an increased probability of an audit: evidence from a controlled experiment in Minnesota. Journal of Public Economics 2001, 79:455-483.
    • (2001) Journal of Public Economics , vol.79 , pp. 455-483
    • Slemrod, J.1    Blumenthal, M.2    Christian, C.3
  • 35
    • 0001284615 scopus 로고
    • Reciprocity and fairness: positive incentives for tax compliance
    • University of Michigan Press, Ann Arbor, MI, J. Slemrod (Ed.)
    • Smith K.W. Reciprocity and fairness: positive incentives for tax compliance. Why People Pay Taxes: Tax Compliance and Enforcement 1992, 223-258. University of Michigan Press, Ann Arbor, MI. J. Slemrod (Ed.).
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 223-258
    • Smith, K.W.1
  • 36
    • 84994986069 scopus 로고
    • Encouraging tax compliance with positive incentives: a conceptual framework and research directions
    • Smith K.W., Stalans L.J. Encouraging tax compliance with positive incentives: a conceptual framework and research directions. Law and Society Review 1991, 13:35-53.
    • (1991) Law and Society Review , vol.13 , pp. 35-53
    • Smith, K.W.1    Stalans, L.J.2
  • 37
    • 0039153069 scopus 로고
    • Taxpayer adaptation to the 1986 Tax Reform Act: do new tax laws affect the way taxpayers think about taxes?
    • University of Michigan Press, Ann Arbor, MI, J. Slemrod (Ed.)
    • Steenbergen M.R., McGraw K.H., Scholz J.T. Taxpayer adaptation to the 1986 Tax Reform Act: do new tax laws affect the way taxpayers think about taxes?. Why People Pay Taxes: Tax Compliance and Enforcement 1992, 9-37. University of Michigan Press, Ann Arbor, MI. J. Slemrod (Ed.).
    • (1992) Why People Pay Taxes: Tax Compliance and Enforcement , pp. 9-37
    • Steenbergen, M.R.1    McGraw, K.H.2    Scholz, J.T.3
  • 38
    • 84859749384 scopus 로고    scopus 로고
    • The Star, October 28, Johannesburg, South Africa
    • The Star, October 28, 1999. Johannesburg, South Africa, p. 6.
    • (1999) , pp. 6
  • 39
    • 84859766166 scopus 로고    scopus 로고
    • Transparency International,
    • Transparency International, 1999. http://www.transparency.org/.
    • (1999)
  • 41
    • 49549152491 scopus 로고
    • A note on income tax evasion: a theoretical analysis
    • Yitzhaki S. A note on income tax evasion: a theoretical analysis. Journal of Public Economics 1974, 3:201-202.
    • (1974) Journal of Public Economics , vol.3 , pp. 201-202
    • Yitzhaki, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.