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Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective
Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, Erich - In: FinanzArchiv : European journal of public finance 76 (2020) 4, pp. 396-428
Persistent link: https://www.econbiz.de/10012602334
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Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective
Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, Erich - 2020
-riding, targeted audits, building social norms of cooperation, consideration of framing effects, development of plans and strategies …
Persistent link: https://www.econbiz.de/10012302114
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A century of American Economic Review
Torgler, Benno; Piatti, Marco - 2011
top AER publishing authors? What is the level of cooperation among the authors? What drives the alphabetical name ordering …
Persistent link: https://www.econbiz.de/10010279591
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A Century of American Economic Review
Torgler, Benno; Piatti, Marco - 2011
top AER publishing authors? What is the level of cooperation among the authors? What drives the alphabetical name ordering …
Persistent link: https://www.econbiz.de/10012168372
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Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - 2012
Although paying taxes is a key element in a well-functioning civilized society, the understanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case of tax evasion, compliance levels are higher than would...
Persistent link: https://www.econbiz.de/10012168407
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Competing social identities and intergroup discrimination: Evidence from a framed field experiment with high school students in Vietnam
Chan, Ho Fai; Torgler, Benno - 2021
that group identity is a key factor in the explanation of intergroup cooperation and competition. …
Persistent link: https://www.econbiz.de/10012534379
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Competing social identities and intergroup discrimination : evidence from a framed field experiment with high school students in Vietnam
Tam Kiet Vuong; Chan, Ho Fai; Torgler, Benno - 2021
that group identity is a key factor in the explanation of intergroup cooperation and competition. …
Persistent link: https://www.econbiz.de/10012419371
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Tax compliance and psychic costs : behavioral experimental evidence using a physiological marker
Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - In: Journal of public economics 134 (2016), pp. 9-18
Persistent link: https://www.econbiz.de/10011654118
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Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - QUT Business School - 2012
Although paying taxes is a key element in a well-functioning civilized society, the understanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case of tax evasion, compliance levels are higher than would...
Persistent link: https://www.econbiz.de/10010607941
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A Century of American Economic Review
Torgler, Benno; Piatti, Marco - Law, Economics and Institutions, Boalt School of Law - 2011
top AER publishing authors? What is the level of cooperation among the authors? What drives the alphabetical name ordering …
Persistent link: https://www.econbiz.de/10010676444