-
2
-
-
0007647180
-
Deterrence and beyond: Toward a Kinder Gentler IRS
-
ed. Joel Slemrod, Ann Arbor, MI: The University of Michigan Press
-
Alm, James, Betty R. Jackson, and Michael McKee. 1992. Deterrence and beyond: Toward a kinder gentler IRS. In Why people pay taxes-Tax compliance and enforcement, ed. Joel Slemrod, 311-29. Ann Arbor, MI: The University of Michigan Press.
-
(1992)
Why People Pay Taxes-Tax Compliance and Enforcement
, pp. 311-329
-
-
Alm, J.1
Jackson, B.R.2
McKee, M.3
-
4
-
-
33644753797
-
Cultural differences and tax morale in the United States and in Europe
-
Alm, James, and Benno Torgler. 2006. Cultural differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27:224-46.
-
(2006)
Journal of Economic Psychology
, vol.27
, pp. 224-246
-
-
Alm, J.1
Torgler, B.2
-
7
-
-
0001028766
-
Income tax evasion and the tax schedule: Some experimental results
-
Baldry, Jonathan C. 1987. Income tax evasion and the tax schedule: Some experimental results. Public Finance 42:357-83.
-
(1987)
Public Finance
, vol.42
, pp. 357-383
-
-
Baldry, J.C.1
-
9
-
-
78650704415
-
Les comportements de fraude fiscale: Le face-a-face contribuables-administration fiscale
-
Bazart, Cécile. 2002. Les comportements de fraude fiscale: Le face-a-face contribuables-administration fiscale. Revue Francaise d'Economie 16: 171-212.
-
(2002)
Revue Francaise D'Economie
, vol.16
, pp. 171-212
-
-
Bazart, C.1
-
10
-
-
78650717038
-
A note on fighting income tax evasion with positive rewards: First experimental evidence
-
Paper presented at the Annual Conference of The Association for Public Economic Theory, Nashville, TN. July 5-9, 2007
-
Bazart, Cécile, and Michael Pickhardt. 2007. A note on fighting income tax evasion with positive rewards: First experimental evidence. Paper presented at the Annual Conference of The Association for Public Economic Theory, Nashville, TN. July 5-9, 2007.
-
(2007)
-
-
Bazart, C.1
Pickhardt, M.2
-
11
-
-
0000787258
-
Crime and punishment: An economic approach
-
Becker, Gary S. 1968. Crime and punishment: an economic approach. Journal of Political Economy 76:169-217.
-
(1968)
Journal of Political Economy
, vol.76
, pp. 169-217
-
-
Becker, G.S.1
-
12
-
-
79951914093
-
Dyke maintenance and other stories: Some neglected types of public goods
-
Cornes, Richard. 1993. Dyke maintenance and other stories: Some neglected types of public goods. Quarterly Journal of Economics 107:259-71.
-
(1993)
Quarterly Journal of Economics
, vol.107
, pp. 259-271
-
-
Cornes, R.1
-
13
-
-
84970242204
-
Rewards versus penalties: On a new policy against tax evasion
-
Falkinger, Josef, and Herbert Walther. 1991. Rewards versus penalties: On a new policy against tax evasion. Public Finance Quarterly 19:67-79.
-
(1991)
Public Finance Quarterly
, vol.19
, pp. 67-79
-
-
Falkinger, J.1
Walther, H.2
-
14
-
-
33846324411
-
Tax compliance as the result of psychological tax contract: The role of incentives and responsive regulation
-
Feld, Lars P., and Brunno S. Frey. 2007. Tax compliance as the result of psychological tax contract: The role of incentives and responsive regulation. Law & Policy 29:102-120.
-
(2007)
Law & Policy
, vol.29
, pp. 102-120
-
-
Feld, L.P.1
Frey, B.S.2
-
17
-
-
40249093045
-
Enforced versus voluntary tax compliance: The "slippery slope" framework
-
Kirchler, Erich, Erik Hoelzl, and Ingrid Wahl. 2008. Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology 29:210-25.
-
(2008)
Journal of Economic Psychology
, vol.29
, pp. 210-225
-
-
Kirchler, E.1
Hoelzl, E.2
Wahl, I.3
-
18
-
-
0002098123
-
Public goods: A survey of experimental research
-
In, ed. John H. Kagel and Alvin E. Roth, Princeton, NJ: Princeton University Press
-
Ledyard, John O. 1995. Public goods: A survey of experimental research. In The handbook of experimental economics, ed. John H. Kagel and Alvin E. Roth, 111-94. Princeton, NJ: Princeton University Press.
-
(1995)
The Handbook of Experimental Economics
, pp. 111-194
-
-
Ledyard, J.O.1
-
19
-
-
18444375591
-
Teaching public goods theory with a classroom game
-
Pickhardt, Michael. 2005. Teaching public goods theory with a classroom game. Journal of Economic Education 36:145-59.
-
(2005)
Journal of Economic Education
, vol.36
, pp. 145-159
-
-
Pickhardt, M.1
-
20
-
-
33751537151
-
Fifty years after Samuelson's "The Pure Theory of Public Expenditure": What are we left with?
-
Pickhardt, Michael. 2006. Fifty years after Samuelson's "The Pure Theory of Public Expenditure": What are we left with? Journal of the History of Economic Thought 28:439-60.
-
(2006)
Journal of the History of Economic Thought
, vol.28
, pp. 439-460
-
-
Pickhardt, M.1
-
21
-
-
33747143362
-
Size and scope of the underground economy in Germany
-
Pickhardt, Michael, and Jordi Sarda. 2006. Size and scope of the underground economy in Germany. Applied Economics 38:1707-13.
-
(2006)
Applied Economics
, vol.38
, pp. 1707-1713
-
-
Pickhardt, M.1
Sarda, J.2
-
24
-
-
67649378842
-
Tax avoidance, evasion and administration
-
In, ed. Alan J. Auerbach and Martin Feldstein, Amsterdam, The Netherlands: North Holland
-
Slemrod, Joel, and Shlomo Yitzhaki. 2002. Tax avoidance, evasion and administration. In Handbook of public economics, Vol. 3, ed. Alan J. Auerbach and Martin Feldstein, 1423-70. Amsterdam, The Netherlands: North Holland.
-
(2002)
Handbook of Public Economics
, vol.3
, pp. 1423-1470
-
-
Slemrod, J.1
Yitzhaki, S.2
-
25
-
-
0000437202
-
Fiscal inequity and tax evasion: An experimental approach
-
Spicer, Michael W., and Lee A. Becker. 1980. Fiscal inequity and tax evasion: An experimental approach. National Tax Journal 33:171-75.
-
(1980)
National Tax Journal
, vol.33
, pp. 171-175
-
-
Spicer, M.W.1
Becker, L.A.2
-
26
-
-
0036894014
-
Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments
-
Torgler, Benno. 2002. Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. Journal of Economic Surveys 16:657-83.
-
(2002)
Journal of Economic Surveys
, vol.16
, pp. 657-683
-
-
Torgler, B.1
-
27
-
-
34249848117
-
Beyond punishment: A tax compliance experiment with taxpayers in Costa Rica
-
Torgler, Benno. 2003. Beyond punishment: A tax compliance experiment with taxpayers in Costa Rica. Revista de Anàlisis Economico 18:27-56.
-
(2003)
Revista De Anàlisis Economico
, vol.18
, pp. 27-56
-
-
Torgler, B.1
-
28
-
-
78650713377
-
The lottery receipt
-
Paper presented at the International Conference on Econometrics and the World Economy, Fukuoka University, Japan. March 23-24, 2009
-
Wan, John. 2009. The lottery receipt. Paper presented at the International Conference on Econometrics and the World Economy, Fukuoka University, Japan. March 23-24, 2009.
-
(2009)
-
-
Wan, J.1
-
29
-
-
49549152491
-
A note on income tax evasion. A theoretical analysis
-
Yitzhaki, Shlomo. 1974. A note on income tax evasion. A theoretical analysis. Journal of Public Economics 3:201-2.
-
(1974)
Journal of Public Economics
, vol.3
, pp. 201-202
-
-
Yitzhaki, S.1
|