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Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
Persistent link: https://www.econbiz.de/10012122691
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Tax policy and the news : an empirical analysis of taxpayers' perceptions of tax-related media coverage and its impact on tax compliance
Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of behavioral and experimental economics 54 (2015), pp. 58-63
Persistent link: https://www.econbiz.de/10011317875
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Mental accounting of income tax and value added tax among self-employed business owners
Olsen, Jerome; Kasper, Matthias; Kogler, Christoph; … - In: Journal of economic psychology : research in economic … 70 (2019), pp. 125-139
Persistent link: https://www.econbiz.de/10012305565
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Emotions and tax compliance among small business owners : an experimental survey
Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; … - In: International review of law and economics 56 (2018), pp. 42-52
Persistent link: https://www.econbiz.de/10012061410
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Individual attitudes and social representations of taxation, tax avoidance and tax evasion
Kasper, Matthias; Olsen, Jerome; Kogler, Christoph; … - In: The Routledge companion to tax avoidance research, (pp. 289-303). 2018
Persistent link: https://www.econbiz.de/10011753743
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The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria
Hartmann, Andre; Gangl, Katharina; Kasper, Matthias; … - In: Journal of economic psychology : research in economic … 93 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10014251167
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Can ethics change? : enforcement and its effects on taxpayer compliance
Alm, James; Kasper, Matthias; Kirchler, Erich - 2022
Persistent link: https://www.econbiz.de/10013500775
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Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
Beer, Sebastian - 2019
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
Persistent link: https://www.econbiz.de/10012858958
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Vertrauen in der Wirtschaft : Regeln und Kontrollen oder Verhaltensprinzipien und Kooperationen?
Kirchler, Erich - In: Bank-Archiv : Zeitschrift für das gesamte Bank- und … 57 (2009) 11, pp. 776-785
Persistent link: https://www.econbiz.de/10003902934
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Veränderungen und Un-Sicherheit in der Arbeitswelt
Kirchler, Erich - In: WISO : Wirtschafts- und sozialpolitische Zeitschrift 29 (2006) 4, pp. 11-21
Persistent link: https://www.econbiz.de/10003408436