The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Tax rates, tax administration and income tax evasion in Switzerland
Overview
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Citations
Cites
Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
Cited by
The Economic Psychology of Tax Behaviour
Kirchler, E., & Braithwaite, V. (2007) · Cambridge University Press eBooks · doi:10.1017/cbo9780511628238 · Cited by 1,206
Tax morale and conditional cooperation
Frey, B. S., & Torgler, B. (2007) · Journal of Comparative Economics · doi:10.1016/j.jce.2006.10.006 · Cited by 671
The choice of institutions to solve cooperation problems: a survey of experimental research
Dannenberg, A., & Gallier, C. (2020) · Experimental Economics · doi:10.1007/s10683-019-09629-8 · Cited by 75
Metadata
- Authors
- Pommerehne, W. W., & Weck-Hannemann, H.
- Venue
- Public Choice
- Published
- 1996-07
- Volume
- 88
- Issue
- 1-2
- Pages
- 161-170
- ISSN
- 0048-5829 (ISSN-L)
- 1573-7101
- OpenAlex
- W2063905965
- Cited by
- 467
- References
- 1
- FWCI
- 17.11
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Tax rates, tax administration and income tax evasion in Switzerland. https://app.cochat.ai/papers/10.1007/bf00130416
- The paper
- Pommerehne, W. W., & Weck-Hannemann, H. (1996). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice. https://doi.org/10.1007/bf00130416
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
