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Reciprocal relationships in tax compliance decisions
Bazart, Cécile; Bonein, A. - In: Journal of economic psychology : research in economic … 40 (2014), pp. 83-102
Persistent link: https://www.econbiz.de/10010428225
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Tax evasion and emotions : an empirical test of re-integrative shaming theory
Coricelli, Giorgio; Rusconi, Elena; Villeval, Marie-Claire - In: Journal of economic psychology : research in economic … 40 (2014), pp. 49-61
Persistent link: https://www.econbiz.de/10010428233
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The slippery slope framework on tax compliance : an attempt to formalization
Prinz, Aloys; Muehlbacher, Stephan; Kirchler, Erich - In: Journal of economic psychology : research in economic … 40 (2014), pp. 20-34
Persistent link: https://www.econbiz.de/10010428235
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Special issue on Behavioral dynamics of tax evasion
Muelbacher, Stephan (contributor) - 2014
Persistent link: https://www.econbiz.de/10010428238
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Behavioral dynamics of tax evasion : editorial
Muehlbacher, Stephan; Pickhardt, Michael; Prinz, Aloys - In: Journal of economic psychology : research in economic … 40 (2014), pp. 4-6
Persistent link: https://www.econbiz.de/10010428241
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Norms, enforcement, and tax evasion
Besley, Timothy; Jensen, Anders; Persson, Torsten - 2015
Persistent link: https://www.econbiz.de/10010484935
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Tax evasion, inequality and progressive taxes : a political economy perspective
Lahiri, Radhika; Phoon, Mark - 2012
Persistent link: https://www.econbiz.de/10009675260
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Alchian and Allen visit the IRS : costly audits and taxpayer compliance
Blackwell, Calvin; McKee, Michael J. - In: Applied economics letters 19 (2012) 16/18, pp. 1731-1734
Persistent link: https://www.econbiz.de/10009684932
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Timing of penalties, tax rates, and tax evasion
Lee, Kangoh - In: FinanzArchiv : European journal of public finance 71 (2015) 1, pp. 37-52
Persistent link: https://www.econbiz.de/10011446996
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Compliance, informality and contributive pensions
Leroux, Marie-Louise; Maldonado, Darío; Pestieau, Pierre - 2015
We consider a political economy model in which agents have the possibility to hide part of their earnings in order to avoid taxation. Taxation is exclusively used to finance a pension system. If the pension system is implemented, agents in their old age receive a benefit which includes both a...
Persistent link: https://www.econbiz.de/10011405624