메뉴 건너뛰기




Volumn 40, Issue , 2014, Pages 62-82

Empathy, sympathy, and tax compliance

Author keywords

Behavioral economics; Emotions; Experimental economics; Identity; Morality; Tax evasion

Indexed keywords


EID: 84892836636     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.joep.2012.10.001     Document Type: Article
Times cited : (84)

References (33)
  • 3
    • 84855872865 scopus 로고    scopus 로고
    • Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies around the world
    • Alm J. Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies around the world. International Tax and Public Finance 2012, 19(1):54-77.
    • (2012) International Tax and Public Finance , vol.19 , Issue.1 , pp. 54-77
    • Alm, J.1
  • 5
    • 0842277553 scopus 로고    scopus 로고
    • Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics
    • Alm J., McKee M. Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics 1998, 19(4-5):259-275.
    • (1998) Managerial and Decision Economics , vol.19 , Issue.4-5 , pp. 259-275
    • Alm, J.1    McKee, M.2
  • 6
    • 79960741181 scopus 로고    scopus 로고
    • Do ethics matter? Tax compliance and morality
    • Alm J., Torgler B. Do ethics matter? Tax compliance and morality. Journal of Business Ethics 2011, 101(4):635-651.
    • (2011) Journal of Business Ethics , vol.101 , Issue.4 , pp. 635-651
    • Alm, J.1    Torgler, B.2
  • 7
    • 38249041891 scopus 로고
    • Tax evasion is not a gamble
    • Baldry J.C. Tax evasion is not a gamble. Economics Letters 1986, 22:333-335.
    • (1986) Economics Letters , vol.22 , pp. 333-335
    • Baldry, J.C.1
  • 8
    • 84994914361 scopus 로고
    • Moral suasion and taxpayer compliance
    • Bardach E. Moral suasion and taxpayer compliance. Law and Policy 1989, 11(1):49-69.
    • (1989) Law and Policy , vol.11 , Issue.1 , pp. 49-69
    • Bardach, E.1
  • 9
    • 0003151948 scopus 로고    scopus 로고
    • The mind in the middle: A practical guide to priming and automaticity research
    • Cambridge University Press, New York, H.T. Reis, C.M. Judd (Eds.)
    • Bargh J.A., Chartrand T.L. The mind in the middle: A practical guide to priming and automaticity research. Handbook of research methods in social and personality psychology 2000, 253-285. Cambridge University Press, New York. H.T. Reis, C.M. Judd (Eds.).
    • (2000) Handbook of research methods in social and personality psychology , pp. 253-285
    • Bargh, J.A.1    Chartrand, T.L.2
  • 11
    • 0040152550 scopus 로고    scopus 로고
    • Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota
    • Blumenthal M., Christian C., Slemrod J. Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota. National Tax Journal 2001, 54:125-138.
    • (2001) National Tax Journal , vol.54 , pp. 125-138
    • Blumenthal, M.1    Christian, C.2    Slemrod, J.3
  • 13
    • 0000199481 scopus 로고
    • Unwillingness to pay: Tax evasion and public good provision
    • Cowell F.A., Gordon J.P.F. Unwillingness to pay: Tax evasion and public good provision. Journal of Public Economics 1988, 36:305-321.
    • (1988) Journal of Public Economics , vol.36 , pp. 305-321
    • Cowell, F.A.1    Gordon, J.P.F.2
  • 14
  • 15
    • 85043740534 scopus 로고
    • Measuring individual differences in empathy: Evidence for a multidimensional approach
    • Davis M.H. Measuring individual differences in empathy: Evidence for a multidimensional approach. Journal of Personality and Social Psychology 1983, 44:113-126.
    • (1983) Journal of Personality and Social Psychology , vol.44 , pp. 113-126
    • Davis, M.H.1
  • 16
    • 0033643535 scopus 로고    scopus 로고
    • Emotion, regulation and moral development
    • Eisenberg N. Emotion, regulation and moral development. Annual Review of Psychology 2000, 51:665-697.
    • (2000) Annual Review of Psychology , vol.51 , pp. 665-697
    • Eisenberg, N.1
  • 17
    • 0012827578 scopus 로고    scopus 로고
    • Social cognition and prosocial development
    • Psychology Press, East Sussex, U.K. S. Hala (Ed.)
    • Eisenberg N., Losoya S., Guthrie I.K. Social cognition and prosocial development. The development of social cognition 1997, 329-365. Psychology Press, East Sussex, U.K. S. Hala (Ed.).
    • (1997) The development of social cognition , pp. 329-365
    • Eisenberg, N.1    Losoya, S.2    Guthrie, I.K.3
  • 18
    • 37749012186 scopus 로고    scopus 로고
    • The shadow price of morality
    • Eisenhauer J.G. The shadow price of morality. Eastern Economic Journal 2006, 32(3):437-456.
    • (2006) Eastern Economic Journal , vol.32 , Issue.3 , pp. 437-456
    • Eisenhauer, J.G.1
  • 19
    • 0002666119 scopus 로고
    • Social norms and economic theory
    • Elster J. Social norms and economic theory. Journal of Economic Perspectives 1989, 3(4):99-119.
    • (1989) Journal of Economic Perspectives , vol.3 , Issue.4 , pp. 99-119
    • Elster, J.1
  • 20
    • 0001798664 scopus 로고
    • The role of moral sentiments and audit perceptions in tax compliance
    • Erard B., Feinstein J.S. The role of moral sentiments and audit perceptions in tax compliance. Public Finance 1994, 49:70-89.
    • (1994) Public Finance , vol.49 , pp. 70-89
    • Erard, B.1    Feinstein, J.S.2
  • 21
    • 33846324411 scopus 로고    scopus 로고
    • Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation
    • Feld L.P., Frey B.S. Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy 2007, 29(1):102-120.
    • (2007) Law & Policy , vol.29 , Issue.1 , pp. 102-120
    • Feld, L.P.1    Frey, B.S.2
  • 23
    • 0036176622 scopus 로고    scopus 로고
    • Private costs and public benefits: Unraveling the effects of altruism and noisy behavior
    • Goeree J.K., Holt C.A., Laury S.K. Private costs and public benefits: Unraveling the effects of altruism and noisy behavior. Journal of Public Economics 2002, 83(2):255-276.
    • (2002) Journal of Public Economics , vol.83 , Issue.2 , pp. 255-276
    • Goeree, J.K.1    Holt, C.A.2    Laury, S.K.3
  • 24
    • 0001073526 scopus 로고
    • Individual morality and reputation costs as deterrents to tax evasion
    • Gordon J.P.F. Individual morality and reputation costs as deterrents to tax evasion. European Economic Review 1989, 33:797-805.
    • (1989) European Economic Review , vol.33 , pp. 797-805
    • Gordon, J.P.F.1
  • 26
    • 0041340922 scopus 로고    scopus 로고
    • Income distribution and equilibrium multiplicity in a stigma based model of tax evasion
    • Kim Y. Income distribution and equilibrium multiplicity in a stigma based model of tax evasion. Journal of Public Economics 2003, 87(7-8):1591-1616.
    • (2003) Journal of Public Economics , vol.87 , Issue.7-8 , pp. 1591-1616
    • Kim, Y.1
  • 27
    • 0003428742 scopus 로고
    • Introduction to factor analysis: What it is and how to do it
    • Sage University Paper Series on Quantitative Applications in the Social Sciences, 07-013. Newbury Park, CA: Sage Publications.
    • Kim, J., & Mueller, C. W. (1978). Introduction to factor analysis: What it is and how to do it. Sage University Paper Series on Quantitative Applications in the Social Sciences, 07-013. Newbury Park, CA: Sage Publications.
    • (1978)
    • Kim, J.1    Mueller, C.W.2
  • 28
    • 84928837180 scopus 로고
    • Appeals to civic virtue versus attention to self-interest: Effects on tax compliance
    • McGraw K., Scholz J.T. Appeals to civic virtue versus attention to self-interest: Effects on tax compliance. Law and Society Review 1991, 25:471-498.
    • (1991) Law and Society Review , vol.25 , pp. 471-498
    • McGraw, K.1    Scholz, J.T.2
  • 29
    • 0039106488 scopus 로고    scopus 로고
    • The development and socialization of prosocial behavior
    • Cambridge University Press, New York, N.Y. R.A. Hinde, J. Groebel (Eds.)
    • Miller P.A., Bernzweig J., Eisenberg N., Fabes R.A. The development and socialization of prosocial behavior. Cooperation and prosocial behavior 1997, 54-77. Cambridge University Press, New York, N.Y. R.A. Hinde, J. Groebel (Eds.).
    • (1997) Cooperation and prosocial behavior , pp. 54-77
    • Miller, P.A.1    Bernzweig, J.2    Eisenberg, N.3    Fabes, R.A.4
  • 30
    • 0030121881 scopus 로고    scopus 로고
    • A model of tax evasion with group conformity and social custom
    • Myles G.D., Naylor R.A. A model of tax evasion with group conformity and social custom. European Journal of Political Economy 1996, 12(1):49-66.
    • (1996) European Journal of Political Economy , vol.12 , Issue.1 , pp. 49-66
    • Myles, G.D.1    Naylor, R.A.2
  • 32
    • 72149119696 scopus 로고    scopus 로고
    • Social norms and conditional cooperative taxpayers
    • Traxler C. Social norms and conditional cooperative taxpayers. European Journal of Political Economy 2010, 26(1):89-103.
    • (2010) European Journal of Political Economy , vol.26 , Issue.1 , pp. 89-103
    • Traxler, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.