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Taxpayers' behavioural responses and measures of tax compliance "gaps" : a critique and a new measure

Gemmell, Norman; Hasseldine, John - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 275-296

Persistent link: https://www.econbiz.de/10011281003

Evaluating cross-national variations in envelope wage payments in East-Central Europe

Williams, Colin C. - In: Economic and industrial democracy : EID ; an … 36 (2015) 2, pp. 283-303

Persistent link: https://www.econbiz.de/10011283043

The use of field experiments to increase tax compliance

Hallsworth, Michael - In: Oxford review of economic policy 30 (2014) 4, pp. 658-679

Persistent link: https://www.econbiz.de/10011283988

Income underreporting based on income expenditure gaps : survey vs tax records

Paulus, Alari - 2015

We estimate the extent of income underreporting among working households, using data from an income survey linked with individual tax records for Estonia. Income underreporting is inferred from consumption propensities, following and extending the method by Pissarides andWeber (1989). Our...

Persistent link: https://www.econbiz.de/10011284930

Tax compliance of small and medium enterprises : evidence from Indonesia

Inasius, Fany - In: Accounting & taxation : AT 7 (2015) 1, pp. 67-73

Persistent link: https://www.econbiz.de/10011289159

The impact of multiple tax returns on tax compliance behavior

Bhattacharjee, Sudip; Moreno, Kimberly K.; Salbador, … - In: Behavioral research in accounting 27 (2015) 1, pp. 99-119

Persistent link: https://www.econbiz.de/10011303001

Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform

Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46

Persistent link: https://www.econbiz.de/10011339544

Tax morale and compliance behavior : first evidence on a causal link

Halla, Martin - 2010

consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part … of tax morale of American-born from their ancestors country of origin - our instrumental variable analysis provides first …

Persistent link: https://www.econbiz.de/10011344873

Determinants of tax compliance : a review of factors and conceptualizations

Marandu, Edward E.; Mbekomize, Christian J.; Ifezue, … - In: International journal of economics and finance 7 (2015) 9, pp. 207-218

Persistent link: https://www.econbiz.de/10011347258

Rational choice of itemized deductions

Wrede, Matthias - 2013

This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying somewhat above the standard deduction. This...

Persistent link: https://www.econbiz.de/10009707637