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~accessRights:"restricted"
~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Journal of international accounting auditing & taxation"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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Search: subject_exact:"Steuermentalität"
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Steuermoral
23
Tax compliance
23
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Tax avoidance
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9
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tax compliance
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FinanzArchiv : public finance analysis
Journal of international accounting auditing & taxation
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
Journal of economic behavior & organization : JEBO
39
Journal of economic psychology : research in economic psychology and behavioral economics
27
Journal of public economics
24
International tax and public finance
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World Bank E-Library Archive
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essentials
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American economic journal : a journal of the American Economic Association
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
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Edward Elgar E-Book Archive
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European economic review : EER
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ECONIS (ZBW)
23
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23
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1
The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model
Diller, Markus
;
Lorenz, Johannes
;
Meier, David
- In:
FinanzArchiv : public finance analysis
79
(
2023
)
3
,
pp. 235-274
Persistent link: https://www.econbiz.de/10014434733
Saved in:
2
Fining tax evasion : is adjusting fines to level of income fairer than basing fines solely on the evaded amount?
Muehlbacher, Stephan
;
Sabitzer, Thomas
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
3
,
pp. 291-311
Persistent link: https://www.econbiz.de/10013462897
Saved in:
3
The cooperative approach to corporate tax compliance : an empirical assessment
Siglé, Maarten A.
;
Goslinga, Sjoerd
;
Speklé, Roland F.
; …
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210020
Saved in:
4
Big Data analytics in IRS audit procedures and its effects on tax compliance : a moderated mediation analysis
Neuman, Erica L.
;
Sheu, Robert J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 97-113
Persistent link: https://www.econbiz.de/10013533170
Saved in:
5
Does the bomb-crater effect really exist? : evidence from the laboratory
Kasper, Matthias
;
Alm, James
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
1/2
,
pp. 87-111
Persistent link: https://www.econbiz.de/10013339028
Saved in:
6
The concave association between tax reserves and equity value
Moore, Rebekah D.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 107-124
Persistent link: https://www.econbiz.de/10012629991
Saved in:
7
Trust in government institutions and tax morale
Koumpias, Antonios M.
;
Leonardo, Gabriel
; …
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
2
,
pp. 117-140
Persistent link: https://www.econbiz.de/10012806011
Saved in:
8
The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk
Chyz, James A.
;
Gal-Or, Ronen
;
Naiker, Vic
;
Sharma, …
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 7-36
Persistent link: https://www.econbiz.de/10012794219
Saved in:
9
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
Saved in:
10
Analysis of a tax amnesty's effectiveness in Indonesia
Hajawiyah, Ain
;
Suryarini, Trisni
;
Kiswanto
;
Tarmudji, …
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012820284
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