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Tax evasion : a survey

Marchese, Carla - In: Rivista di diritto finanziario e scienza delle finanze 59 (2000) 2, pp. 159-204

Persistent link: https://www.econbiz.de/10001560787

Speaking to the theorists and searching for facts : tax morale and tax compliance in experiments

Torgler, Benno - In: Journal of economic surveys 16 (2002) 5, pp. 657-683

Persistent link: https://www.econbiz.de/10001714088

The economics of tax compliance : what do we know and where do we go?

Cuccia, Andrew D. - In: Journal of accounting literature : the official journal … 13 (1994), pp. 81-116

Persistent link: https://www.econbiz.de/10001187800

Tax compliance and enforcement

Slemrod, Joel - In: Journal of economic literature 57 (2019) 4, pp. 904-954

Persistent link: https://www.econbiz.de/10012317261

The link between the intrinsic motivation to comply and compliance behavior : a critical appraisal of existing evidence

Halla, Martin - 2010

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...