Developing alternative frameworks for explaining tax compliance

Developing Alternative Frameworks for Explaining Tax Compliance

Volumn , Issue , 2010, Pages 3-12

  Alm, James ^a   Martinez Vazquez, Jorge ^a   Torgler, Benno ^b  

^a GEORGIA STATE UNIVERSITY   (United States)

^b QUEENSLAND UNIVERSITY OF TECHNOLOGY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84874011967     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (8)

1. Alm, J. (1999) "Tax compliance and administration", in W. Bartley Hildreth and J. A. Richardson (eds.), Handbook on Taxation, New York, NY: Marcel Dekker, Inc.
2. Allingham, M. G. and Sandmo, A. (1972) "Income tax evasion: A theoretical analysis", Journal of Public Economics, 1 (3-4): 323-38.
3. Andreoni, J., Erará, B., and Feinstein, J. (1998) "Tax compliance", Journal of Economic Literature, 36 (2): 818-60.
4. Becker, G. S. (1968) "Crime and punishment - an economic approach", Journal of Political Economy, 76 (2): 169-217.
5. Cowell, F. (1990) Cheating the Government: The Economics of Evasion, Cambridge, MA: MIT Press.
6. Slemrod, J. (ed.) (1992) Why People Pay Taxes: Tax Compliance and Enforcement, Ann Arbor, MI: University of Michigan Press.
7. Slemrod, J. and Yitzhaki, S. (2002) "Tax avoidance, evasion, and administration", in A. J. Auerbach and M. Feldstein (eds.), Handbook of Public Economics, New York, NY: Elsevier.
8. Torgler, B. (2007) Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis, Cheltenham, UK: Edward Elgar.