This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

This manuscript proposes that tax avoidance can be better understood and mitigated as a
sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but …

Purpose The purpose of this paper is to examine the influence of religiosity, gender and
Islamic educational background of Muslims on zakat compliance. It also aims to identify …

Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …

Low tax morale is associated with domestic tax evasion. We find evidence of cross-border
equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio …

This study was conducted to investigate corporate tax non compliance behavior, especially
large and medium size manufacturing industry in Surabaya, East Java. Research design is …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

Tax compliance varies across sociodemographic categories. However, research on the
relationships between compliance and age, sex, education as well as income level shows …

A meta-analytic review of the relative persuasiveness of gain-and loss-framed messages
(based on 165 effect sizes, N= 50,780) finds that loss-framed appeals are not generally …