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Whistleblowing vs random audit : an experimental test of relative effciency
Bazart, Cécile; Beaud, Mickael; Dubois, Dimitri - 2017
Persistent link: https://www.econbiz.de/10011734095
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When you know your neighbour pays taxes : information, peer effects and tax compliance
Alm, James; Bloomquist, Kim M.; McKee, Michael J. - In: Fiscal studies : the journal of the Institute for … 38 (2017) 4, pp. 587-613
Persistent link: https://www.econbiz.de/10011792105
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Optimism, pessimism, audit uncertainty, and tax compliance
Lee, Kangoh - In: The B.E. journal of theoretical economics 18 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10011869109
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Inequitable wages and tax evasion
Dezső, Linda; Alm, James; Kirchler, Erich - In: Journal of behavioral and experimental economics 96 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013397917
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Fining tax evasion : is adjusting fines to level of income fairer than basing fines solely on the evaded amount?
Muehlbacher, Stephan; Sabitzer, Thomas - In: FinanzArchiv : European journal of public finance 78 (2022) 3, pp. 291-311
Persistent link: https://www.econbiz.de/10013462897
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The end of bank secrecy : implications for redistribution and optimal taxation
Johannesen, Niels - In: Oxford review of economic policy 39 (2023) 3, pp. 565-574
Persistent link: https://www.econbiz.de/10014331512
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The informal sector, the "implicit" social contract, the willingness to pay taxes and tax compliance in Zimbabwe
Sebele-Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 299-342
Persistent link: https://www.econbiz.de/10014369641
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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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Tax evasion, tax reward and the optimal fiscal policy
Lisi, Gaetano - In: Economia pubblica : the Italian journal of public … 50 (2023) 3, pp. 309-327
Persistent link: https://www.econbiz.de/10015083873
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Tax evasion, corruption and tax loopholes
Marjit, Sugata; Seidel, André; Thum, Marcel - In: German economic review 18 (2017) 3, pp. 283-301
Persistent link: https://www.econbiz.de/10011722182