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The effects of a shared interest and regret salience on tax evasion
Brink, William Douglas; White, Richard A. - In: The journal of the American Taxation Association : a … 37 (2015) 2, pp. 109-135
Persistent link: https://www.econbiz.de/10011625698
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Thinking and learning in the tax evasion game
O'Doherty, Mike - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 297-339
Persistent link: https://www.econbiz.de/10011281002
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The fight against tax evasion and avoidance
Ceriani, Vieri - In: Economia pubblica : the Italian journal of public … 41 (2014) 3, pp. 201-209
Persistent link: https://www.econbiz.de/10011297390
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Gaming the system : an investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17
To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...
Persistent link: https://www.econbiz.de/10012167814
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Tax noncompliance : the role of tax morale in smokers' behavior
Prieger, James E. - In: Contemporary economic policy : a journal of Western … 41 (2023) 4, pp. 653-673
Persistent link: https://www.econbiz.de/10014456799
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Personal income tax evasion and revenue of informal sector of the Northwestern states of Nigeria
Aliyu, A. Almustapha; Bakare, Taophic Olarewaju - In: Accounting and taxation review : A&TR 3 (2019) 4, pp. 99-109
Persistent link: https://www.econbiz.de/10012207416
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Determinants of tax evasion : empirical evidence from Ghana
Ameyaw, Bismark; Dzaka, Dominic - In: Modern economy 7 (2016) 14, pp. 1653-1664
Persistent link: https://www.econbiz.de/10011647976
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The impact of public transfer expenditures on tax evasion : an experimental approach
Becker, Winfried; Büchner, Heinz-Jürgen; Sleeking, Simon - In: Journal of public economics 34 (1987) 2, pp. 243-252
Persistent link: https://www.econbiz.de/10001038880
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Why do people evade taxes? : new experimental evidence from Greece
Kaplanoglou, Georgia; Rapanos, Basilēs Th. - In: Journal of behavioral and experimental economics 56 (2015), pp. 21-32
Persistent link: https://www.econbiz.de/10011434575
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Reporting tax evasion
Russo, Francesco Flaviano - In: Economia politica : journal of analytical and … 35 (2018) 3, pp. 917-933
Persistent link: https://www.econbiz.de/10012038299