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The Influence of Prepayment Position and Taxation Information Dissemination on Taxpayers Compliance Behavior
Misra, Fauzan - 2018
of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position …
Persistent link: https://www.econbiz.de/10012914289
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Risk perception and risk attitude on a tax evasion context
Magessi, Nuno Trindade; Antunes, Luis - In: Central European journal of economic modelling and … 7 (2015) 3, pp. 127-149
Persistent link: https://www.econbiz.de/10011429754
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Batrancea, Larissa M.; Nichita, Anca; De Agostini, Ruggero - In: Financial innovation : FIN 8 (2022), pp. 1-23
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers' compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework's assumptions on a sample of 2786...
Persistent link: https://www.econbiz.de/10013498860
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Does the use of tax revenue matter for tax compliance behavior?
Doerrenberg, Philipp - In: Economics letters 128 (2015), pp. 30-34
Persistent link: https://www.econbiz.de/10011382992
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Do tax administration reforms improve tax revenue performance in Togo? : empirical insights from experimental approaches
Bayale, Nimonka; Tchila, Pouwemdéou; Yao, … - In: The South African journal of economics 90 (2022) 2, pp. 196-213
Persistent link: https://www.econbiz.de/10013279578
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - In: Journal of economic behavior & organization : JEBO 109 (2015), pp. 85-100
Persistent link: https://www.econbiz.de/10011396768
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome …/or extra labor effort. We find strong evidence that ex-post access to labor opportunities reduces ex-ante risk willingness … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …
Persistent link: https://www.econbiz.de/10010238206
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Tax evasion and risky investments in an intertemporal context : an experimental study
Giese, Sebastian; Hoffmann, Antje - 2000
In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax...
Persistent link: https://www.econbiz.de/10009583891
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Tax evasion and risky investments in an intertemporal context - an experimental study
Giese, Sebastian; Hoffmann, Antje - 2000
Persistent link: https://www.econbiz.de/10001485468
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Tax evasion and risky investments in an intertemporal context : an experimental study
Giese, Sebastian; Hoffmann, Antje - 1999
Persistent link: https://www.econbiz.de/10001461264