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Optimism, pessimism, audit uncertainty, and tax compliance

Lee, Kangoh - In: The B.E. journal of theoretical economics 18 (2018) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10011869109

Dubious versus trustworthy faces : what difference does it make for tax compliance?

Lohse, Tim; Qari, Salmai - In: Applied economics letters 23 (2016) 4/6, pp. 394-401

Persistent link: https://www.econbiz.de/10011430696

Compliance with endogenous audit probabilities

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - In: The Scandinavian journal of economics 119 (2017) 3, pp. 821-850

Persistent link: https://www.econbiz.de/10011717005

Corruption and firm tax evasion

Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - In: Journal of economic behavior & organization : JEBO 124 (2016), pp. 146-163

Persistent link: https://www.econbiz.de/10011584363

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

How to improve tax compliance? : evidence from population-wide experiments in Belgium

De Neve, Jan-Emmanuel; Imbert, Clement; Spinnewijn, Johannes - 2019

Persistent link: https://www.econbiz.de/10012165302

The role of information in tax compliance : evidence from a natural field experiment

Kosonen, Tuomas; Ropponen, Olli - In: Economics letters 129 (2015), pp. 18-21

Persistent link: https://www.econbiz.de/10011421859

Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance

Okunogbe, Oyebola - 2021

Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to...

Persistent link: https://www.econbiz.de/10012817568

Fiscal transparency and tax ethics : does better information lead to greater compliance?

Capasso, Salvatore; Cicatiello, Lorenzo; De Simone, Elina; … - In: Journal of policy modeling : JPMOD ; a social science … 43 (2021) 5, pp. 1031-1050

Persistent link: https://www.econbiz.de/10013269468

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

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