What motivates tax compliance?
J Alm - Journal of economic surveys, 2019 - Wiley Online Library
In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …
Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments
B Torgler - Journal of Economic Surveys, 2002 - Wiley Online Library
A significant body of research has been accumulated concerning tax morale and tax
compliance. This paper takes a stroll through the experimental findings, focussing on …
compliance. This paper takes a stroll through the experimental findings, focussing on …
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
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 …
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
J Alm - International tax and public finance, 2012 - Springer
In this paper, I assess what we have learned about tax evasion since Michael Allingham and
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …
Do ethics matter? Tax compliance and morality
In this article we argue that puzzle of tax compliance can be explained, at least in part, by
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …
Tax compliance
J Andreoni, B Erard, J Feinstein - Journal of economic literature, 1998 - JSTOR
The problem of tax compliance is as old as taxes themselves. Characterizing and explaining
the observed patterns of tax noncompliance, and ultimately finding ways to reduce it, are of …
the observed patterns of tax noncompliance, and ultimately finding ways to reduce it, are of …
Enforced versus voluntary tax compliance: The “slippery slope” framework
A framework for tax compliance is suggested in which both the power of tax authorities and
trust in the tax authorities are relevant dimensions for understanding enforced and voluntary …
trust in the tax authorities are relevant dimensions for understanding enforced and voluntary …
[引用][C] The economic psychology of tax behaviour
E Kirchler - 2007 - books.google.com
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 …
by psychological factors as well. Economic-psychological research focuses on individual …
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia
The slippery slope framework of tax compliance integrates different determinants of tax
compliance and assigns them to one of two major dimensions. Accordingly, tax compliance …
compliance and assigns them to one of two major dimensions. Accordingly, tax compliance …
Shadow economy and tax evasion in the EU
Purpose The main purpose of this paper is to explore size of the shadow economy of 31
European Countries in 2014 and size of the shadow economy of 28 European Union …
European Countries in 2014 and size of the shadow economy of 28 European Union …