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On the path dependence of tax compliance
Bruttel, Lisa; Friehe, Tim - In: European Economic Review 65 (2014) C, pp. 90-107
This paper presents experimental evidence that tax compliance is path dependent. For given values of the audit probability and the fine for tax evasion, we compare the income declaration of subjects who faced a change in one of the two parameters to that of subjects who experienced no such...
Persistent link: https://www.econbiz.de/10010729781
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VAT lottery incentives : an opportunity for South Africa?
Burger, Manda; Schoeman, Anna Herculina Anculien - In: South African journal of accounting research 35 (2021) 2, pp. 111-129
Persistent link: https://www.econbiz.de/10012513671
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Communicating tax penalties to delinquent taxpayers : evidence from a field experiment
Cranor, Taylor; Goldin, Jacob; Homonoff, Tatiana; … - In: National tax journal 73 (2020) 2, pp. 331-360
Persistent link: https://www.econbiz.de/10012517982
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Less cheating? : The effects of prefilled forms on compliance behavior
Fochmann, Martin; Müller, Nadja; Overesch, Michael - In: Journal of economic psychology : research in economic … 83 (2021), pp. 1-20
Persistent link: https://www.econbiz.de/10012621165
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Deterring property tax delinquency in Philadelphia : an experimental evaluation of nudge strategies
Chirico, Michael; Inman, Robert P.; Loeffler, Charles E.; … - In: National tax journal 72 (2019) 3, pp. 479-504
Persistent link: https://www.econbiz.de/10012293250
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Mental accounting and tax compliance : experimental evidence for the effect of mental segregation of tax due and revenue on compliance
Muehlbacher, Stephan; Hartl, Barbara; Kirchler, Erich - In: Public finance review : PFR 45 (2017) 1, pp. 118-139
Persistent link: https://www.econbiz.de/10011703692
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When you know your neighbour pays taxes : information, peer effects and tax compliance
Alm, James; Bloomquist, Kim M.; McKee, Michael J. - In: Fiscal studies : the journal of the Institute for … 38 (2017) 4, pp. 587-613
Persistent link: https://www.econbiz.de/10011792105
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Do behavioral nudges in prepopulated tax forms affect compliance? : experimental evidence with real taxpayers
Fonseca, Miguel A.; Grimshaw, Shaun B. - In: Journal of public policy & marketing : JPP & M ; an … 36 (2017) 2, pp. 213-226
Persistent link: https://www.econbiz.de/10011770885
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Does the bomb-crater effect really exist? : evidence from the laboratory
Kasper, Matthias; Alm, James - In: FinanzArchiv : European journal of public finance 78 (2022) 1/2, pp. 87-111
Persistent link: https://www.econbiz.de/10013339028
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Inequitable wages and tax evasion
Dezső, Linda; Alm, James; Kirchler, Erich - In: Journal of behavioral and experimental economics 96 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013397917