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Experimental evidence on mixing modes in income tax evasion
Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, … - In: Public finance review : PFR 34 (2006) 6, pp. 663-686
Persistent link: https://www.econbiz.de/10003392265
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Can strategic uncertainty help deter tax evasion? : an experiment on auditing rules
Tan, Fangfang; Yim, Andrew - In: Journal of economic psychology : research in economic … 40 (2014), pp. 161-174
Persistent link: https://www.econbiz.de/10010428204
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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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Speaking to theorists and searching for facts : tax morale and tax compliance in experiments
Torgler, Benno - 2001
Persistent link: https://www.econbiz.de/10001615949
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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
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An investigation of taxpayers' framing behavior
Chang, Otto H. - In: Advances in taxation 7 (1995), pp. 25-42
Persistent link: https://www.econbiz.de/10001193423
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Tax Evasion : Cheating Rationally or Deciding Emotionally?
Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2021
experiment shows that emotional arousal, measured by Skin Conductance Responses, increases in the proportion of evaded taxes. The …
Persistent link: https://www.econbiz.de/10013316778
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The effect of competition on tax compliance : the role of audit rules and shame
Casagrande, Alberto; Di Cagno, Daniela; Pandimiglio, … - In: Journal of behavioral and experimental economics 59 (2015), pp. 96-110
Persistent link: https://www.econbiz.de/10011567383
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Commitment to tax compliance : timing effect on willingness to evade
Mittone, Luigi; Saredi, Viola - In: Journal of economic psychology : research in economic … 53 (2016), pp. 99-117
Persistent link: https://www.econbiz.de/10011704078
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Laboratory experiments
Alm, James; Kasper, Matthias - 2020
Persistent link: https://www.econbiz.de/10012390190