Tax evasion: Artful or artless dodging?

Behavioral Public Finance

Volumn , Issue , 2006, Pages 233-258

  Cullis, John ^a   Jones, Philip ^a   Lewis, Alan ^b  

^a UNIVERSITY OF BATH   (United Kingdom)

^b University of Bath   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77957336204     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (64)

1. Allingham, Michael G., and Agnar Sandmo. 1972. "Income Tax Evasion: ATheoretical Analysis." Journal of Public Economics 1(3/4): 323-38.
2. Alm, James, Gary H. McClelland, and William Schulze. 1992. "Why Do People Pay Taxes?" Journal of Public Economics 48(1): 21-38.
3. Andreoni, James, Brian Erard, and Jonathan Feinstein. 1998. "Tax Compliance." Journal of Economic Literature 36(2): 818-60.
4. Baldry, Jonathan C. 1984. "The Enforcement of Income Tax Laws: Efficiency Implications." The Economic Record 60(169): 156-59.
5. Becker, Winifred, Heinz-Jurgen Buchner, and Simon Sleeking. 1987. "The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach." Journal of Public Economics 34(2): 243-63.
6. Bentham, Jeremy. 1789/1948. The Principles of Morals and Legislation. New York: Macmillan.
7. Brubaker, Earl R. 1975. "Free Ride, Free Revelation or Golden Rule?" Journal of Law and Economics 18(1): 147-61.
8. Carter, John R., and Michael D. Irons. 1991. "Are Economists Different and, If So, Why?" Journal of Economic Perspectives 5(2): 171-77.
9. Chang, Otto H., and Joseph J. Schultz Jr. 1990. "The Income Tax Withholding Phenomena: Evidence from TCMP Data." The Journal of the American Taxation Association 12(1): 88-93.
10. Cowell, Frank. 1985. "The Economic Analysis of Tax Evasion." Bulletin of Economic Research 37(3): 163-93.
11. Cullis, John, and Alan Lewis. 1997. "Why People Pay Taxes." Journal of Economic Psychology 18(2-3): 305-21.
12. The Economist. 2003. "To Have and to Hold." August 30, 2003, p. 64.
13. Fehr, Ernst, and Simon Gachter. 2000. "Fairness and Retaliation: The Economics of Reciprocity." Journal of Economic Perspectives 14(3): 158-81.
14. Frank, Bjorn, and Gunter Schulze. 2000. "Does Economics Make Citizens Corrupt?" Journal of Economic Behavior and Organization 43(1): 101-13.
15. Frank, Robert H., Thomas Gilovich, and Dennis T. Regan. 1993. "Does Studying Economics Inhibit Cooperation?" Journal of Economic Perspectives 7(2): 159-71.
16. Frank, Robert H., Thomas Gilovich, and Dennis T. Regan. 1996. "Do Economists Make Bad Citizens?" Journal of Economic Perspectives 10(1): 187-92.
17. Frey, Bruno S. 1997a. Not Just For the Money: An Economic Theory of Personal Motivation. Cheltenham: Edward Elgar.
18. Frey, Bruno S. 1997b. "A Constitution for Knaves Crowds Out Civic Virtues." Economic Journal 107(443): 1043-53.
19. Frey, Bruno S., and Reiner Eichenberger. 1989. "Anomalies and Institution." Journal of Institutional and Theoretical Economics 145(3): 423-37.
20. Frey, Bruno S., and Reiner Eichenberger. 1994. "Economic Incentives Transform Psychological Anomalies." Journal of Economic Behavior and Organization 23(2): 215-34.
21. Frey, Bruno S., and Stephen Meier. 2003. "Are Political Economists Selfish and Indoctrinated?" Economic Inquiry 41(3) 448-62.
22. Friedland, Nehemiah, Shlomo Maital, and Aryeh Rutenberg. 1978. "A Simulation Study of Income Tax Evasion." Journal of Public Economics 10(1) : 107- 16.
23. Gonzalez, Cleotilde, Jason Dana, Hideya Koshino, and Marcel Just. 2005. "The Framing Effect and Risky Decisions: Examining Cognitive Functions with fMRI." Journal of Economic Psychology 26(1): 1-20.
24. Hochman, Harold M., and James D. Rodgers. 1969. "Pareto Optimal Redistribution." American Economic Review 59(4): 542-57.
25. Kahneman, Daniel, and Amos Tversky. 1979. "Prospect Theory: An Analysis of Decision Under Risk." Econometrica 47(2): 263-91.
26. Kahneman, Daniel, and Amos Tversky, eds. 2000. Choices, Values and Frames. New York: Cambridge University Press.
27. Kahneman, Daniel, Richard Thaler, and Jack Knetsch. 1990. "Experimental Tests of the Endowment Effect and the Coase Theorem." Journal of Political Economy 98(6): 1325-48.
28. Khalil, Elias L. 2003. "Behavioral Economics and the Transactional View." Transactional Viewpoints 11(1): 1-8.
29. Kinsey, Karyl. 1986. "Theories and Models of Tax Cheating." Criminal Justice Abstracts 18(September): 403-25.
30. Klosko, George. 1992. The Principle of Fairness and Political Obligation. Lanham, Md.: Rowman and Littlefield.
31. Knox, Thomas M. 1952. Hegel's Philosophy of Right: Translated with Notes. Oxford: Oxford University Press.
32. Ledyard, John O. 1995. "Public Goods: A Survey of Experimental Research." In The Handbook of Experimental Economics, edited by John H. Kagel and Alvin E. Roth. Princeton, N.J.: Princeton University Press.
33. Levin, Irwin, Gary Gaeth, Judy Schreiber, and Marco Lauriola. 2002. "A New Look at Framing Effects: Distribution of Effect Sizes, Individual Differences, and Independence of Types of Effects." Organizational Behaviour and Human Decision Processes 88(1): 411-28.
34. Lewis, Alan. 1982. The Psychology of Taxation. Oxford: Martin Robertson.
35. List, John A. 2003. "Does Market Experience Eliminate Market Anomalies?" Quarterly Journal of Economics 118(1): 41-71.
36. Loewenstein, George. 1999. "Because It Is There: The Challenge of Mountaineering for Utility Theory." Kyklos 52(3): 315-44.
37. Malkiel, Barton G. 2003. "The Efficient Market Hypothesis and Its Critics." Journal of Economic Perspectives 17(1): 59-82.
38. Marwell, Gerald, and Ruth E. Ames. 1981. "Economists Free Ride, Does Anyone Else? Experiments on the Provision of Public Goods IV." Journal of Public Economics 15(3): 295-310.
39. McCaffery, Edward, and John Baron. 2004. "Heuristics and Biases in Thinking about Tax." In Proceedings of the 96th Annual Conference on Taxation (2003). Washington, D.C.: National Tax Association.
40. Pommerehne, Werner W., Albert Hart, and Bruno S. Frey. 1994. "Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems." Public Finance/Finances Publiques 49(Supp.): 52-69.
41. Pyle, David J. 1989. Tax Evasion and the Black Economy. London: Macmillan.
42. Pyle, David J. 1991. "The Economics of Taxpayer Compliance." Journal of Economic Surveys 5(2): 163-98.
43. Robben, Henry S. J., Paul Webley, Henk Elffers, and Dick Hessing. 1990. "Decision Frames, Opportunity and Tax Evasion: An Experimental Approach." Journal of Economic Behavior and Organization 14(3): 353-61.
44. Schepanski, Albert, and David Kelsey. 1990. "Testing for Framing Effects in Taxpayer Compliance Decisions." Journal of the American Taxation Association 12(1): 60-77.
45. Schmolders, Gunter. 1970. "Survey Research in Public Finance: ABehavioral Approach to Fiscal Policy." Public Finance/Finances Publiques 25(2): 300-6.
46. Schoemaker, Paul. 1982. "The Expected Utility Model: Its Variants, Purposes and Limitations." Journal of Economic Literature 20(2): 529-63.
47. Shiller, Robert J. 2003. "From Efficient Markets Theory to Behavioral Finance." Journal of Economic Perspectives 17(1): 83-104.
48. Slemrod, Joel, ed. 1992. Why People Pay Taxes. Ann Arbor: University of Michigan Press.
49. Slemrod, Joel. 2002. "Tax Systems." NBER Reporter (June): 8-13.
50. Slemrod, Joel. 2003. "Trust in Public Finance." In Public Finance and Public Policy in the New Century, edited by Sijbren Cnossen and Hans-Werner Sinn. Cambridge, Mass.: MIT Press.
51. Song, Young-Dahl, and Tinsley E. Yarbrough. 1978. "Tax Ethics and Taxpayer Attitudes: A Survey." Public Administration Review 38(5): 442-57.
52. Spicer, Michael W. 1986. "Civilization at a Discount: The Problem of Tax Evasion." National Tax Journal 39(1): 13-20.
53. Spicer, Michael W., and Lee A. Becker. 1980. "Fiscal Inequity and Tax Evasion: An Experimental Approach." National Tax Journal 33(2): 171-75.
54. Spicer, Michael W., and Rodney E. Hero. 1985. "Tax Evasion and Heuristics: A Research Note." Journal of Public Economics 26(2): 263-67.
55. Spicer, Michael W., and Sven B. Lundstedt. 1976. "Understanding Tax Evasion." Public Finance/Finances Publiques 31(2): 295-304.
56. Stanovich, Keith, and Richard West. 1998. "Individual Differences in Framing and Conjunction Effects." Thinking and Reasoning 4(4): 289-317.
57. Stigler, George J., and Gary S. Becker. 1977. "De Gustibus Non Est Disputandum." American Economic Review 67(2): 76-90.
58. Taylor, Michael. 1987. The Possibility of Co-operation. Cambridge: Cambridge University Press.
59. Thaler, Richard H. 1985. "Mental Accounting and Consumer Choice." Marketing Science 4(3): 199-214.
60. Torgler, Benno. 2002. "Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments." Journal of Economic Surveys 16(5): 657-83.
61. Torgler, Benno. 2003. "To Evade Taxes or Not to Evade: That Is the Question." Journal of Socio-Economics 32(3): 283-302.
62. U.S. Department of the Treasury. Internal Revenue Service (IRS). 1991. Closing the Gap: Alternatives to Enforcement. Conference Report. Washington: U.S. Government Printing Office.
63. Webley, Paul, Henry Robben, Henk Elffers, and Dick Hessing. 1991. Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.
64. White, Richard A., Paul D. Harrison, and Adrian Harrell. 1993. "The Impact of Income Tax Withholding on Taxpayer Compliance: Further Empirical Evidence." Journal of the American Taxation Association 15(2 ): 63-78.