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Associations among procedural fairness, tax compliance, and tax re-audits
Kim, Ho-Sung; Lee, Hyun-Ah - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 187-198
Persistent link: https://www.econbiz.de/10012668058
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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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Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due
Muehlbacher, Stephan; Kirchler, Erich - In: FinanzArchiv : European journal of public finance 69 (2013) 4, pp. 412-438
Persistent link: https://www.econbiz.de/10010240339
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The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model
Diller, Markus; Lorenz, Johannes; Meier, David - In: FinanzArchiv : European journal of public finance 79 (2023) 3, pp. 235-274
Persistent link: https://www.econbiz.de/10014434733
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Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan
Slemrod, Joel; Ur Rehman, Obeid; Waseem, Mazhar - 2019
Persistent link: https://www.econbiz.de/10013347808
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A new policy of counteracting tax evasion - allowing the taxpayers to 'plea quilty'
Chu, C. Y. Cyrus - 1987
Persistent link: https://www.econbiz.de/10003514052
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Do higher tax rates encourage/discourage tax compliance?
Freire-Serén, María Jesús; Panadés i Martí, Judith - In: Modern economy 4 (2013) 12, pp. 809-817
Persistent link: https://www.econbiz.de/10010257980
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Tax evasion or tax optimization : is there any narrow path between the two?
Fellegi, Miklós - In: Theory, methodology, practice 9 (2013) 2, pp. 35-40
Persistent link: https://www.econbiz.de/10010258477
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The indirect effects of auditing taxpayers
Ratto, Marisa; Thomas, Richard; Ulph, David - In: Public finance review : PFR 41 (2013) 3, pp. 317-333
Persistent link: https://www.econbiz.de/10010336700