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Trickle down tax morale : a cross country survey experiment
Mellon, Jonathan; Peixoto, Tiago; Sjoberg, Fredrik M.; … - 2021
experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive …
Persistent link: https://www.econbiz.de/10012434703
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Information processing in tax decisions : a MouselabWEB study on the deterrence model of income tax evasion
Kogler, Christoph; Olsen, Jerome; Mueller, Martin; … - In: Journal of behavioral decision making 35 (2022) 4, pp. 1-15
Persistent link: https://www.econbiz.de/10013464434
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On the relationship between information and individuals' perception in affecting income tax evasion
Spinola, Ludovica - 2023
Persistent link: https://www.econbiz.de/10014229857
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The effect of interactional fairness and detection on taxpayers’ compliance intentions
Farrar, Jonathan; Kaplan, Steven E.; Thorne, Linda - In: Journal of business ethics : JOBE 154 (2019) 1, pp. 167-180
Persistent link: https://www.econbiz.de/10011987734
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Shaming of tax evaders : empirical evidence on perceptions of retributive justice and tax compliance intentions
Okafor, Oliver Nnamdi - In: Journal of business ethics : JBE 182 (2023) 2, pp. 377-395
-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers …. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results … reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance …
Persistent link: https://www.econbiz.de/10013483024
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Legitimate Authorities and Rational Taxpayers : An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
Robbins, Blaine - 2018
voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment …
Persistent link: https://www.econbiz.de/10012934720
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State Coercion, Moral Attitudes, and Tax Compliance : Evidence from a National Factorial Survey Experiment of Income Tax Evasion
Robbins, Blaine; Kiser, Edgar - 2019
factorial survey experiment of income tax evasion (failure to report cash payments) and a survey questionnaire administered to a …
Persistent link: https://www.econbiz.de/10014110823
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011309492
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: October 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011346301
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Mental accounting in tax evasion decisions : an experiment on underreporting and overdeducting
Fochmann, Martin; Wolf, Nadja - 2015
Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion of gains and losses. As taxpayers can evade taxes by either underreporting their income or by overdeducting expenses, we study whether there is a significant difference if...
Persistent link: https://www.econbiz.de/10010511381