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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10003952111
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Why do some nudges work and others not?
Lorko, Matej; Miklánek, Tomáš; Servátka, Maroš - 2024
Persistent link: https://www.econbiz.de/10014520891
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Acceptance of collective decisions : an experimental study using the mind game and scales of short-run affective state
Bischoff, Ivo; Nhat Luong; Madias, Konstantinos; … - 2024 - This version: May 15, 2024
We run an experiment on the impact of involvement and outcome favorability on the acceptance of collective decisions …
Persistent link: https://www.econbiz.de/10014530724
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Influence of perceived trust in rural consumer mobile payment service adoption : an understanding of moderation effect
Masele, Juma James; Taluka, Eliezer - In: Business management review : journal of the University … 19 (2016) 2, pp. 82-104
Persistent link: https://www.econbiz.de/10012035946
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The effects of official and unofficial information on tax compliance
Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018 - This version: March 2018
experiment where, for given levels of audit probabilities, fines and tax rates, subjects have to declare their income after … information treatment, are associated, in the context of our experiment, with a significantly larger growth in evasion intensity …
Persistent link: https://www.econbiz.de/10011845254
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The effects of official and unofficial information on tax compliance
Opromolla, Luca David; Garcia, Filomena; Vezzulli, Andrea; … - 2018
Persistent link: https://www.econbiz.de/10011916226
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On the path-dependence of tax compliance
Bruttel, Lisa; Friehe, Tim - Thurgauer Wirtschaftsinstitut an der Universität Konstanz - 2010
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement parameters in the past. This finding has...
Persistent link: https://www.econbiz.de/10008740241
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Is tax evasion macho? : testosterone, personality traits and evasion
Arbex, Marcelo; Carré, Justin M.; Geniole, Shawn N.; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 295-315
Persistent link: https://www.econbiz.de/10014319589