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Cash and the Hidden Economy : Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions
Chan, Ho Fai; Dulleck, Uwe; Fooken, Jonas; Moy, Naomi; … - 2021
Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...
Persistent link: https://www.econbiz.de/10013244579
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Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence
Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, Michael - Center for Research in Economics, Management and the … - 2004
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...
Persistent link: https://www.econbiz.de/10005673543
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Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence
Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, Michael - 2004
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...
Persistent link: https://www.econbiz.de/10012168183
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Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - Center for Research in Economics, Management and the … - 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/10010592611
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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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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/10010632952
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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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Commitment to pay taxes : results from field and laboratory experiments
Koessler, Ann-Kathrin; Torgler, Benno; Feld, Lars P.; … - 2018
and conducted a laboratory experiment to test this proposition. In the field experiment, taxpayers with a history of being … compliant are more likely to make a promise. Similarly, the laboratory experiment indicates that individuals with higher tax …. The field experiment indicates that commitment can improve payment behavior. This effect, however, is strongly dependent …
Persistent link: https://www.econbiz.de/10011821355
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Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - 2021
particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled …
Persistent link: https://www.econbiz.de/10013317223
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Multidimensional tax compliance attitude
Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2023
Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...
Persistent link: https://www.econbiz.de/10014382941