Tax morale and conditional cooperation
Open accessIntegrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Behavioural experiments on the PGG have shown that most people contribute to the common pool, and only a few individuals free ride.
“However, contrary to the predictions made by standard game theory, behavioural experiments on the PGG have shown that most people contribute to the common pool, and only a few individuals free ride16,16,26,27.”
From Cooperation without punishment (2023) · cites this paper as [26]
Cites
Adams, J. S. (1965) · Advances in Experimental Social Psychology · doi:10.1016/s0065-2601(08)60108-2 · Cited by 10,818 · see citing works
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 · see citing works
Social Behavior: Its Elementary Forms
Hollander, E. P., & Homans, G. C. (1963) · The American Journal of Psychology · doi:10.2307/1419191 · Cited by 4,710 · see citing works
Shadow Economies: Size, Causes, and Consequences
SCHNEIDER, F. G., & Enste, D. H. (2000) · Journal of Economic Literature · doi:10.1257/jel.38.1.77 · Cited by 3,034 · see citing works
Are people conditionally cooperative? Evidence from a public goods experiment
Fischbacher, U., Gächter, S., & Fehr, E. (2001) · Economics Letters · doi:10.1016/s0165-1765(01)00394-9 · Cited by 2,780 · see citing works
In Search of Homo Economicus: Behavioral Experiments in 15 Small-Scale Societies
Henrich, J., Boyd, R. T., Bowles, S., Camerer, C., Fehr, E., Gintis, H. M., & McElreath, R. L. (2001) · American Economic Review · doi:10.1257/aer.91.2.73 · Cited by 2,619 · see citing works
Rabin, M. (1997) · RePEc: Research Papers in Economics · Cited by 2,459 · see citing works
The Handbook of Experimental Economics
Kagel, J. H. 1., & Roth, A. E. 1. (1995) · Princeton University Press eBooks · doi:10.1515/9780691213255 · Cited by 2,072 · see citing works
Not just for the money: an economic theory of personal motivation
(1997) · Choice Reviews Online · doi:10.5860/choice.35-1009 · Cited by 1,955 · see citing works
Governance Matters III: Governance Indicators for 1996–2002
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2003) · World Bank, Washington, DC eBooks · doi:10.1596/1813-9450-3106 · Cited by 1,685 · see citing works
Culture and Subjective Well-Being
Tov, W., & Diener, E. (2009) · Social indicators research series · doi:10.1007/978-90-481-2352-0_2 · Cited by 1,291 · see citing works
Psychological foundations of incentives
Fehr, E., & Falk, A. (2002) · European Economic Review · doi:10.1016/s0014-2921(01)00208-2 · Cited by 1,240 · see citing works
Social Comparisons and Pro-social Behavior: Testing “Conditional Cooperation” in a Field Experiment
Frey, B. S., & Meier, S. (2004) · American Economic Review · doi:10.1257/0002828043052187 · Cited by 1,184 · see citing works
Self-citationCultural group selection, coevolutionary processes and large-scale cooperation
Henrich, J. (2004) · Journal of Economic Behavior & Organization · doi:10.1016/s0167-2681(03)00094-5 · Cited by 1,096 · see citing works
Culture differences and tax morale in the United States and in Europe
Alm, J. R., & Torgler, B. (2005) · Journal of Economic Psychology · doi:10.1016/j.joep.2005.09.002 · Cited by 1,047 · see citing works
Self-citationCulture and Subjective Well-Being
(2000) · The MIT Press eBooks · doi:10.7551/mitpress/2242.001.0001 · Cited by 1,012 · see citing works
Alm, J. R., McClelland, G. H., & Schulze, W. D. (1992) · Journal of Public Economics · doi:10.1016/0047-2727(92)90040-m · Cited by 940 · see citing works
Governance Matters III: Governance Indicators for 1996, 1998, 2000, and 2002
Kaufmann, D. (2004) · The World Bank Economic Review · doi:10.1093/wber/lhh041 · Cited by 864 · see citing works
Conditional Cooperation and Voluntary Contributions to Public Goods
Keser, C., & Van Winden, F. (2000) · The Scandinavian Journal of Economics · doi:10.1111/1467-9442.00182 · Cited by 800 · see citing works
Shang, J. Y., & Croson, R. T. A. (2009) · The Economic Journal · doi:10.1111/j.1468-0297.2009.02267.x · Cited by 761 · see citing works
The importance of faith: Tax morale and religiosity
Torgler, B. (2006) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2004.10.007 · Cited by 506 · see citing works
Self-citationRoth, A. E. (1995) · Princeton University Press eBooks · doi:10.1515/9780691213255-006 · Cited by 501 · see citing works
Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
Torgler, B. (2002) · Journal of Economic Surveys · doi:10.1111/1467-6419.00185 · Cited by 492 · see citing works
Self-citationCorruption and Trust: Exceptionalism in Asian Democracies?
Chang, E. C. C., & Chu, Y. (2006) · The Journal of Politics · doi:10.1111/j.1468-2508.2006.00404.x · Cited by 483 · see citing works
Tax rates, tax administration and income tax evasion in Switzerland
Pommerehne, W. W., & Weck‐Hannemann, H. (1996) · Public Choice · doi:10.1007/bf00130416 · Cited by 480 · see citing works
FISCAL INEQUITY AND TAX EVASION: AN EXPERIMENTAL APPROACH
Spicer, M. W., & BECKER, L. A. (1980) · National Tax Journal · doi:10.1086/ntj41862299 · Cited by 477 · see citing works
The informational value of sequential fundraising
Vesterlund, L. (2003) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00187-6 · Cited by 466 · see citing works
Social Justice and Social MovementsPreprint
Tyler, T. R., & Smith, H. J. (1995) · RePEc: Research Papers in Economics · Cited by 424 · see citing works
Growth in Transition: What We Know, What We Don't, and What We Should
Campos, N. F., & Coricelli, F. R. (2002) · Journal of Economic Literature · doi:10.1257/002205102760273797 · Cited by 421 · see citing works
Changing the Social Norm of Tax Compliance by Voting
Alm, J. R., McClelland, G. H., & Schulze, W. D. (1999) · Kyklos · doi:10.1111/j.1467-6435.1999.tb01440.x · Cited by 390 · see citing works
(1992) · University of Michigan Press eBooks · Cited by 367 · see citing works
Fiscal exchange, collective decision institutions, and tax compliance
Alm, J. R., Jackson, B. R., & McKee, M. (1993) · Journal of Economic Behavior & Organization · doi:10.1016/0167-2681(93)90003-8 · Cited by 363 · see citing works
Tax morale and direct democracy
Torgler, B. (2004) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2004.08.002 · Cited by 351 · see citing works
Self-citationJames, S., & Lewis, A. (1983) · The Economic Journal · doi:10.2307/2232773 · Cited by 351 · see citing works
Gaus, G. F. (1998) · RePEc: Research Papers in Economics · Cited by 332 · see citing works
Duty, Fear, and Tax Compliance: The Heuristic Basis of Citizenship Behavior
Scholz, J. T., & Pinney, N. (1995) · American Journal of Political Science · doi:10.2307/2111622 · Cited by 325 · see citing works
Gächter, S. (2007) · The MIT Press eBooks · doi:10.7551/mitpress/2604.003.0006 · Cited by 320 · see citing works
Institutional economics: social order and public policy
(1999) · Choice Reviews Online · doi:10.5860/choice.37-2271 · Cited by 302 · see citing works
Income Tax Evasion and the Tax Schedule: Some Experimental Results
BALDRY, J. C. (1987) · Public finance · Cited by 291 · see citing works
Deterrence and Morale in Taxation: An Empirical AnalysisPreprint
Frey, B. S., & Feld, L. P. (2002) · SSRN Electronic Journal · doi:10.2139/ssrn.341380 · Cited by 270 · see citing works
Self-citationTax Evasion and Voting: An Experimental Analysis
Feld, L. P., & Tyran, J. (2002) · Kyklos · doi:10.1111/1467-6435.00183 · Cited by 267 · see citing works
An Experimental Study of Sequential BargainingPreprint
Ochs, J., & Roth, A. E. (1989) · RePEc: Research Papers in Economics · Cited by 244 · see citing works
Corruption and institutions in Russia
Levin, M., & Satarov, G. A. (2000) · European Journal of Political Economy · doi:10.1016/s0176-2680(99)00050-6 · Cited by 243 · see citing works
SCHNEIDER, F. G. (2004) · SSRN Electronic Journal · doi:10.2139/ssrn.636661 · Cited by 234 · see citing works
Pro-social behavior in a natural setting
Frey, B. S., & Meier, S. (2004) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2003.10.001 · Cited by 229 · see citing works
Self-citationFehr, E., Fischbacher, U., von Rosenbladt, B., Schupp, J., & Wagner, G. G. (2003) · SSRN Electronic Journal · doi:10.2139/ssrn.385120 · Cited by 227 · see citing works
(1994) · Physica-Verlag eBooks · doi:10.1007/978-3-642-51179-0 · Cited by 218 · see citing works
International Trust and Public Opinion About World Affairs
Brewer, P. R., Gross, K., Aday, S., & Willnat, L. (2003) · American Journal of Political Science · doi:10.1111/j.0092-5853.2004.00058.x · Cited by 210 · see citing works
The consequences of different strategies for measuring tax evasion behavior
Elffers, H., Weigel, R. H., & Hessing, D. J. (1987) · Journal of Economic Psychology · doi:10.1016/0167-4870(87)90026-2 · Cited by 209 · see citing works
THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY
Graetz, M. J., & Wilde, L. L. (1985) · National Tax Journal · doi:10.1086/ntj41792032 · Cited by 206 · see citing works
Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems
Pommerehne, W. W., Hart, A. G., & Frey, B. S. (1994) · Public finance · Cited by 206 · see citing works
Self-citationTax Evasion: An Experimental Approach
Webley, P., Robben, H. S. J., Elffers, H., & Hessing, D. J. (2010) · Medical Entomology and Zoology · Cited by 205 · see citing works
Tax evasion: An experimental approach
Lewis, A. (1992) · Journal of Economic Psychology · doi:10.1016/0167-4870(92)90059-g · Cited by 197 · see citing works
Conformity and reciprocity in public good provision
Bardsley, N., & Sausgruber, R. (2005) · Journal of Economic Psychology · doi:10.1016/j.joep.2005.02.001 · Cited by 192 · see citing works
Tax Morale in Transition Countries
Torgler, B. (2003) · Post-Communist Economies · doi:10.1080/1463137032000139052 · Cited by 168 · see citing works
Self-citationIncremental Commitment and Reciprocity in a Real-Time Public Goods Game
Kurzban, R., McCabe, K., Smith, V. L. S., & Wilson, B. J. (2001) · Personality and Social Psychology Bulletin · doi:10.1177/01461672012712009 · Cited by 167 · see citing works
Fehr, E., Fischbacher, U., von Rosenbladt, B., Schupp, J. ⁄. R., & Wagner, G. G. (2003) · SSRN Electronic Journal · doi:10.3929/ethz-a-004465776 · Cited by 164 · see citing works
Tax evasion research: A critical appraisal and theoretical model
Weigel, R. H., Hessing, D. J., & Elffers, H. (1987) · Journal of Economic Psychology · doi:10.1016/0167-4870(87)90021-3 · Cited by 160 · see citing works
Uslaner, E. M. (2004) · doi:10.4324/9780203413920-9 · Cited by 158 · see citing works
Russian attitudes toward paying taxes – before, during, and after the transition
Alm, J. R., Martinez‐Vazque, J., & Torgler, B. (2006) · International Journal of Social Economics · doi:10.1108/03068290610714670 · Cited by 152 · see citing works
Self-citationDeterrence and tax morale in the European Union
Frey, B. S. (2003) · European Review · doi:10.1017/s1062798703000346 · Cited by 139 · see citing works
Self-citationEncouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions*
Smith, K. W., & Stalans, L. J. (1991) · Law & Policy · doi:10.1111/j.1467-9930.1991.tb00056.x · Cited by 137 · see citing works
The Tax Reform Experiment in Transitional Countries
Martinez-Vazquez, J., & McNab, R. M. (2000) · National Tax Journal · doi:10.17310/ntj.2000.2.06 · Cited by 136 · see citing works
Strategic behavior in public good games: when partners drift apart
Sonnemans, J., Schram, A. J. H. C., & Offerman, T. (1999) · Economics Letters · doi:10.1016/s0165-1765(98)00203-1 · Cited by 132 · see citing works
Kornai, J. (1990) · The Journal of Economic Perspectives · doi:10.1257/jep.4.3.131 · Cited by 129 · see citing works
Social Comparisons in Ultimatum Bargaining
Bohnet, I., & Zeckhauser, R. (2004) · Scandinavian Journal of Economics · doi:10.1111/j.0347-0520.2004.00376.x · Cited by 123 · see citing works
Effects of Tax Morale on Tax Compliance: Experimental and Survey EvidencePreprint
Cummings, R. G., Martínez-Vázquez, J., McKee, M., & Torgler, B. (2007) · RePEc: Research Papers in Economics · Cited by 120 · see citing works
Self-citationKornai, J., Vacić, A. M., Sutela, P., & Patinkin, D. (1990) · Palgrave Macmillan UK eBooks · doi:10.1007/978-1-349-11559-4_3 · Cited by 112 · see citing works
Heterogeneous Social Preferences and the Dynamics of Free Riding in Public GoodsPreprint
Fischbacher, U., & Gächter, S. (2006) · SSRN Electronic Journal · doi:10.2139/ssrn.874928 · Cited by 110 · see citing works
Tax evasion behavior: A psychological framework
Groenland, E. A. G., & van Veldhoven, G. M. (1983) · Journal of Economic Psychology · doi:10.1016/0167-4870(83)90069-7 · Cited by 108 · see citing works
All Against All: How Beliefs about Human Nature Shape Foreign Policy Opinions
Brewer, P. R., & Steenbergen, M. R. (2002) · Political Psychology · doi:10.1111/0162-895x.00269 · Cited by 107 · see citing works
Does Culture Matter? Tax Morale in an East-West-German Comparison
Torgler, B. (2003) · FinanzArchiv Public Finance Analysis · doi:10.1628/0015221032500856 · Cited by 95 · see citing works
Self-citationEffects of Culture on Tax Compliance: A Cross Check of Experimental and Survey EvidencePreprint
Cummings, R., Martínez-Vázquez, J., McKee, M., & Torgler, B. (2005) · SSRN Electronic Journal · doi:10.2139/ssrn.661921 · Cited by 78 · see citing works
Self-citationDirect Democracy for Transition CountriesPreprint
Frey, B. S. (2003) · SSRN Electronic Journal · doi:10.5167/uzh-52061 · Cited by 70 · see citing works
Self-citationAn experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration
Wenzel, M., & Taylor, N. (2003) · Journal of Public Economics · doi:10.1016/j.jpubeco.2003.10.001 · Cited by 68 · see citing works
What do we Know About Tax Morale and Tax Compliance?
Torgler, B. (2007) · Edward Elgar Publishing eBooks · doi:10.4337/9781847207203.00006 · Cited by 56 · see citing works
Self-citationIs Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties
Torgler, B., Schaltegger, C. A., & Schaffner, M. (2003) · RePEc: Research Papers in Economics · Cited by 55 · see citing works
Self-citationCorruption and the New Institutional Economics
Golden, M. A. (2018) · Edward Elgar Publishing eBooks · doi:10.4337/9781788112512.00029 · Cited by 51 · see citing works
Is Tax Evasion Never Justifiable?
Torgler, B. (2001) · Journal of Public Finance and Public Choice · doi:10.1332/251569201x15668905707203 · Cited by 50 · see citing works
Self-citationTheories of commitment, altruism and reciprocity: Evidence from linear public goods games
Croson, R. T. A. (1998) · PsycEXTRA Dataset · doi:10.1037/e683302011-039 · Cited by 44 · see citing works
Potters, J., Sefton, M., & Vesterlund, L. (2001) · RePEc: Research Papers in Economics · Cited by 32 · see citing works
Conditional cooperation in the field : Cross-country skiers' behavior in SwedenPreprint
Heldt, T. (2005) · RePEc: Research Papers in Economics · Cited by 25 · see citing works
Tax evasion and the source of income : an experimental study in Albania and the Netherlands
Gërxhani, K., & Schram, A. J. H. C. (2001) · Data Archiving and Networked Services (DANS) · Cited by 22 · see citing works
Testing for Team Spirit - an Experimental StudyPreprint
Sausgruber, R. (2003) · SSRN Electronic Journal · doi:10.2139/ssrn.476323 · Cited by 13 · see citing works
Living in Two Neighborhoods - Social Interactions in the LabPreprint
Falk, A., Fischbacher, U., & Gächter, S. (2004) · SSRN Electronic Journal · doi:10.2139/ssrn.415022 · Cited by 11 · see citing works
The effects of public transfers and tax rate changes on reported income : experimental evidence
Kim, C. K. (1994) · Medical Entomology and Zoology · Cited by 7 · see citing works
Flagged first, then by citations
4 of the 90 references couldn’t be matched to a known paper.
Cited by
Sorted by citations
Sustaining cooperation in laboratory public goods experiments: a selective survey of the literature
Chaudhuri, A. (2011) · Experimental Economics · doi:10.1007/s10683-010-9257-1 · Cited by 1,445 · see citing works
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017) · Journal of Public Economics · doi:10.1016/j.jpubeco.2017.02.003 · Cited by 764 · see citing works
Do Ethics Matter? Tax Compliance and Morality
Alm, J., & Torgler, B. (2011) · Journal of Business Ethics · doi:10.1007/s10551-011-0761-9 · Cited by 664 · see citing works
Self-citationTax compliance and enforcement in the pampas evidence from a field experiment
Castro, L., & Scartascini, C. (2015) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2015.04.002 · Cited by 285 · see citing works
Social norms and conditional cooperative taxpayers
Traxler, C. (2009) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2009.11.001 · Cited by 282 · see citing works
The determinants of tax morale in comparative perspective: Evidence from European countries
Lago, I., & Peñas, S. L. (2010) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2010.06.003 · Cited by 249 · see citing works
Financial development and the underground economy
Capasso, S., & Jappelli, T. (2012) · Journal of Development Economics · doi:10.1016/j.jdeveco.2012.10.005 · Cited by 239 · see citing works
Should We Trust in Values? Explaining Public Support for Pro-Environmental Taxes
Harring, N., & Jagers, S. C. (2013) · Sustainability · doi:10.3390/su5010210 · Cited by 219 · see citing works
Causes and Consequences of Tax Morale: An Empirical Investigation
Torgler, B., Demir, İ. C., Macintyre, A., & Schaffner, M. (2008) · Economic Analysis and Policy · doi:10.1016/s0313-5926(08)50023-3 · Cited by 209 · see citing works
Self-citationThe Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria
Bodea, C., & LeBas, A. (2014) · British Journal of Political Science · doi:10.1017/s000712341400026x · Cited by 204 · see citing works
The effect of tax enforcement on tax morale
Filippin, A., Fiorio, C. V., & Viviano, E. (2013) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2013.09.005 · Cited by 202 · see citing works
Dong, B., Dulleck, U., & Torgler, B. (2009) · Journal of Economic Psychology · doi:10.1016/j.joep.2011.12.001 · Cited by 172 · see citing works
Self-citationAPPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION
Hashimzade, N., Myles, G. D., & Tran‐Nam, B. (2012) · Journal of Economic Surveys · doi:10.1111/j.1467-6419.2012.00733.x · Cited by 183 · see citing works
Behavioral dynamics of tax evasion – A survey
Pickhardt, M., & Prinz, A. L. (2013) · Journal of Economic Psychology · doi:10.1016/j.joep.2013.08.006 · Cited by 182 · see citing works
Shadow economy and tax evasion in the EU
SCHNEIDER, F. G., Raczkowski, K., & Mróz, B. (2015) · Journal of Money Laundering Control · doi:10.1108/jmlc-09-2014-0027 · Cited by 176 · see citing works
Tax morale and institutional theory: a systematic review
Horodnic, I. A. (2018) · International Journal of Sociology and Social Policy · doi:10.1108/ijssp-03-2018-0039 · Cited by 175 · see citing works
Nudges, Social Norms, and Permanence in Agri-environmental Schemes
Kühfuss, L., Préget, R., Thoyer, S., Hanley, N. D., Coënt, P. L., & Désolé, M. (2016) · Land Economics · doi:10.3368/le.92.4.641 · Cited by 164 · see citing works
Health Insurance Coverage and Take‐Up: Lessons from Behavioral Economics
D, K. B. A., Congdon, W. J., & Mullainathan, S. (2012) · Milbank Quarterly · doi:10.1111/j.1468-0009.2011.00656.x · Cited by 155 · see citing works
The Evolution of Tax Morale in Modern Spain
Martínez-Vázquez, J., & Torgler, B. (2009) · Journal of Economic Issues · doi:10.2753/jei0021-3624430101 · Cited by 157 · see citing works
Self-citationLeaders as role models and ‘belief managers’ in social dilemmas
Gächter, S., & Elke Renner, B. (2018) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2018.08.001 · Cited by 144 · see citing works
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, K. A., & Qari, S. (2011) · Economica · doi:10.1111/j.1468-0335.2011.00900.x · Cited by 146 · see citing works
Progressive taxation and tax morale
Doerrenberg, P., & Peichl, A. (2011) · Public Choice · doi:10.1007/s11127-011-9848-1 · Cited by 133 · see citing works
Dewi, N. N. K., & Jati, I. K. (2014) · E-Jurnal Akuntansi · Cited by 127 · see citing works
Tax morale, Eastern Europe and European enlargement
von Steinsdorff, S. (2012) · Communist and Post-Communist Studies · doi:10.1016/j.postcomstud.2012.02.005 · Cited by 119 · see citing works
The impact of banking development on the size of shadow economies
Niloy Bose, A., Capasso, S., & Wurm, M. A. (2012) · Journal of Economic Studies · doi:10.1108/01443581211274584 · Cited by 118 · see citing works
Gobena, L. B., & van Dijke, M. (2015) · Journal of Economic Psychology · doi:10.1016/j.joep.2015.11.004 · Cited by 126 · see citing works
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, M. (2012) · The B E Journal of Economic Analysis & Policy · doi:10.1515/1935-1682.3165 · Cited by 117 · see citing works
Damayanti, F., & Susanto, T. (2016) · Esensi Jurnal Bisnis dan Manajemen · doi:10.15408/ess.v5i2.2341 · Cited by 109 · see citing works
Happiness and tax morale: An empirical analysis
Lubian, D., & Zarri, L. (2011) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2011.03.009 · Cited by 105 · see citing works
Kiser, E., & Karceski, S. M. (2017) · Annual Review of Political Science · doi:10.1146/annurev-polisci-052615-025442 · Cited by 103 · see citing works
Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Mpofu, F. Y. (2020) · Cogent Business & Management · doi:10.1080/23311975.2020.1794662 · Cited by 102 · see citing works
'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance
Gangl, K., Kogler, C., Kirchler, E. M., Hofmann, E. B., Antonides, G., de Groot, M., Goslinga, S., & Muehlbacher, S. (2013) · FinanzArchiv Public Finance Analysis · doi:10.1628/001522113x675683 · Cited by 104 · see citing works
Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review
Ritsatos, T. E. (2014) · Journal of Accounting & Organizational Change · doi:10.1108/jaoc-07-2012-0059 · Cited by 100 · see citing works
Measuring and explaining tax evasion: Improving self-reports using the crosswise model
Korndörfer, M., Krumpal, I., & Schmukle, S. C. (2014) · Journal of Economic Psychology · doi:10.1016/j.joep.2014.08.001 · Cited by 92 · see citing works
Tax Compliance and Enforcement in the Pampas: Evidence from a Field ExperimentPreprint
Castro, L., & Scartascini, C. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2367709 · Cited by 89 · see citing works
Rodriguez-Justicia, D., & Theilen, B. (2017) · Journal of Economic Psychology · doi:10.1016/j.joep.2017.10.001 · Cited by 84 · see citing works
The determinants of tax morale in Pakistan
Cyan, M. R., Koumpias, A. M., & Martínez-Vázquez, J. (2016) · Journal of Asian Economics · doi:10.1016/j.asieco.2016.09.002 · Cited by 83 · see citing works
Mickiewicz, T. M., Rebmann, A., & Sauka, A. (2017) · Journal of Business Ethics · doi:10.1007/s10551-017-3623-2 · Cited by 81 · see citing works
How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy
Gangl, K., & Torgler, B. (2019) · Social Issues and Policy Review · doi:10.1111/sipr.12065 · Cited by 81 · see citing works
Self-citationEconomic growth, corruption and tax evasion
Cerqueti, R., & Coppier, R. (2010) · Economic Modelling · doi:10.1016/j.econmod.2010.07.006 · Cited by 79 · see citing works
Reciprocal relationships in tax compliance decisions
Bazart, C., & Bonein, A. (2012) · Journal of Economic Psychology · doi:10.1016/j.joep.2012.10.002 · Cited by 79 · see citing works
Harring, N. (2013) · Environmental Science & Policy · doi:10.1016/j.envsci.2013.08.011 · Cited by 78 · see citing works
Tax Morale, Tax Evasion and the Shadow Economy
Kirchgäßner, G. (2011) · Edward Elgar Publishing eBooks · doi:10.4337/9780857930880.00019 · Cited by 78 · see citing works
Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America
Ortega, D., Ronconi, L., & Sanguinetti, P. (2016) · Economía · doi:10.1353/eco.2016.a616969 · Cited by 74 · see citing works
How does petty corruption affect tax morale in Sub-Saharan Africa?
Jahnke, B., & Weisser, R. A. (2018) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2018.09.003 · Cited by 74 · see citing works
Brink, W. D., & Porcano, T. M. (2016) · Emerald Group Publishing Limited eBooks · doi:10.1108/s1058-749720160000023004 · Cited by 74 · see citing works
Tax compliance in a developing country
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017) · Journal of Economic Studies · doi:10.1108/jes-03-2016-0061 · Cited by 69 · see citing works
Tax Morale After the Reunification of Germany: Results from a Quasi-Natural ExperimentPreprint
Feld, L. P., & Torgler, B. (2007) · SSRN Electronic Journal · doi:10.2139/ssrn.965414 · Cited by 75 · see citing works
Self-citationSocial Identities, Ethnic Diversity, and Tax Morale
Li, S. X. (2009) · Public Finance Review · doi:10.1177/1091142110369239 · Cited by 65 · see citing works
A survey-based choice experiment on coca cultivation
Ibáñez, M., & Carlsson, F. (2009) · Journal of Development Economics · doi:10.1016/j.jdeveco.2009.10.002 · Cited by 63 · see citing works
The backfiring effect of auditing on tax compliance
Mendoza, J., Wielhouwer, J. L., & Kirchler, E. M. (2017) · Journal of Economic Psychology · doi:10.1016/j.joep.2017.07.007 · Cited by 64 · see citing works
"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis
Zhang, N., Andrighetto, G., Ottone, S., Ponzano, F., & Steinmo, S. H. (2016) · PLoS ONE · doi:10.1371/journal.pone.0150277 · Cited by 63 · see citing works
Rationality Versus Emotions: The Case of Tax Ethics and Compliance
Maciejovsky, B., Schwarzenberger, H., & Kirchler, E. M. (2011) · Journal of Business Ethics · doi:10.1007/s10551-011-1132-2 · Cited by 62 · see citing works
A Socio-Economic Model of Sales Tax Compliance
Alshira’h, A. F., Alsqour, M., Lutfi, A., Alsyouf, A., & Alshirah, M. H. (2020) · Economies · doi:10.3390/economies8040088 · Cited by 61 · see citing works
Sheffrin, S. M. (2013) · Cambridge University Press eBooks · doi:10.1017/cbo9781139026918 · Cited by 59 · see citing works
The Last Refuge of a Scoundrel? Patriotism and Tax CompliancePreprint
Konrad, K. A., & Qari, S. (2009) · SSRN Electronic Journal · doi:10.2139/ssrn.1664986 · Cited by 63 · see citing works
Corruption as a Self-Reinforcing Trap: Implications for Reform Strategy
Stephenson, M. C. (2020) · The World Bank Research Observer · doi:10.1093/wbro/lkaa003 · Cited by 60 · see citing works
An agent-based model of network effects on tax compliance and evasion
Andrei, A. L., Comer, K. T., & Koehler, M. (2013) · Journal of Economic Psychology · doi:10.1016/j.joep.2013.01.002 · Cited by 59 · see citing works
Tax Compliance as a System: Mapping the Field
Randlane, K. (2015) · International Journal of Public Administration · doi:10.1080/01900692.2015.1028636 · Cited by 59 · see citing works
Factors Affecting Tax Attitudes and Tax Compliance: A Survey Study in Yemen
Helhel, Y., & Ahmed, Y. M. (2014) · European Journal of Business and Management · Cited by 58 · see citing works
Andrighetto, G., Zhang, N., Ottone, S., Ponzano, F., D’Attoma, J. W., & Steinmo, S. H. (2016) · Frontiers in Psychology · doi:10.3389/fpsyg.2016.00472 · Cited by 58 · see citing works
Tax Evasion and the Business Environment in Uganda
Mawejje, J., & Okumu, I. M. (2016) · South African Journal of Economics · doi:10.1111/saje.12132 · Cited by 57 · see citing works
Tax evasion, social norms, and economic growth
Bethencourt, C., & Kunze, L. (2018) · Journal of Public Economic Theory · doi:10.1111/jpet.12346 · Cited by 57 · see citing works
Toward Optimal Meat Consumption
Katare, B., Wang, H. H., Lawing, J., Hao, N., Park, T. A., & Wetzstein, M. E. (2020) · American Journal of Agricultural Economics · doi:10.1002/ajae.12016 · Cited by 55 · see citing works
Opting Out of the Social Contract: Tax Morale and Evasion
Castañeda, N., Doyle, D. A., & Schwartz, C. (2019) · Comparative Political Studies · doi:10.1177/0010414019879956 · Cited by 56 · see citing works
The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions
Farrar, J. M., Kaplan, S. E., & Thorne, L. (2017) · Journal of Business Ethics · doi:10.1007/s10551-017-3458-x · Cited by 56 · see citing works
Attitude–behavior consistency in tax compliance: A cross-national comparison
Guerra, A., & Harrington, B. (2018) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2018.10.013 · Cited by 56 · see citing works
Building a Social Contract? Understanding Tax Morale in Nigeria
McCulloch, N., Moerenhout, T., & Yang, J. (2020) · The Journal of Development Studies · doi:10.1080/00220388.2020.1797688 · Cited by 55 · see citing works
Herzfeld, T., & Jongeneel, R. (2012) · Land Use Policy · doi:10.1016/j.landusepol.2011.06.014 · Cited by 64 · see citing works
Controlling tax evasion fluctuations
Zaklan, G., Lima, F. W. S., & Westerhoff, F. H. (2008) · Physica A Statistical Mechanics and its Applications · doi:10.1016/j.physa.2008.06.036 · Cited by 54 · see citing works
Bitzenis, A., Vlachos, V., & SCHNEIDER, F. G. (2016) · Journal of Economic Issues · doi:10.1080/00213624.2016.1147918 · Cited by 54 · see citing works
Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries
Rosid, A., Evans, C., & Tran‐Nam, B. (2017) · Bulletin of Indonesian Economic Studies · doi:10.1080/00074918.2017.1364349 · Cited by 54 · see citing works
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy
Alm, J. R., Bernasconi, M., Laury, S. K., Lee, D. J., & Wallace, S. (2016) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2017.05.018 · Cited by 53 · see citing works
Sand or grease? Corruption-institutional trust nexus in post-Soviet countries
Habibov, N., Afandi, E., & Cheung, A. (2017) · Journal of Eurasian Studies · doi:10.1016/j.euras.2017.05.001 · Cited by 50 · see citing works
Business culture and tax evasion: Why corruption and the unofficial economy can persist
Çule, M., & Fulton, M. (2009) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2009.08.005 · Cited by 52 · see citing works
Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model
Bruno, R. L. (2018) · European Journal of Political Economy · doi:10.1016/j.ejpoleco.2018.08.006 · Cited by 52 · see citing works
Tax Morale and Compliance Behavior: First Evidence on a Causal LinkPreprint
Halla, M. (2010) · SSRN Electronic Journal · doi:10.2139/ssrn.1603367 · Cited by 52 · see citing works
Determinants Influencing Tax Compliance: The Case of Vietnam
NGUYEN, T. T. D., Thi My Linh, P. H. A. M., Le, T. T., Truong, T. H. L., & Trần, M. D. (2020) · Journal of Asian Finance Economics and Business · doi:10.13106/jafeb.2020.vol7.no2.65 · Cited by 50 · see citing works
Steinmo, S. H. (2018) · doi:10.1093/oso/9780198796817.001.0001 · Cited by 48 · see citing works
Living standards, poverty and inequality in the UK: 2012
Cribb, J., Joyce, R. C., & Phillips, D. (2017) · doi:10.1920/co.ifs.2012.0124 · Cited by 48 · see citing works
What Do We Know about Tax Fraud?: An Overview of Recent Developments
Torgler, B. (2008) · Social research · doi:10.1353/sor.2008.0032 · Cited by 47 · see citing works
Self-citationDon't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance
Ortega, D., & Scartascini, C. (2015) · doi:10.18235/0000204 · Cited by 46 · see citing works
Zannakis, M., Wallin, A., & Johansson, L. (2015) · Environmental Policy and Governance · doi:10.1002/eet.1676 · Cited by 45 · see citing works
Knechel, W. R., & Mintchik, N. (2021) · Journal of Business Ethics · doi:10.1007/s10551-020-04704-0 · Cited by 47 · see citing works
Punishment – and BeyondPreprint
Frey, B. S. (2009) · SSRN Electronic Journal · doi:10.2139/ssrn.1427791 · Cited by 45 · see citing works
Self-citationAssessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
Vincent, O. (2021) · Cogent Business & Management · doi:10.1080/23311975.2021.1938930 · Cited by 44 · see citing works
Financial Satisfaction and (in)formal Sector in a Transition Country
Ada Ferrer-i-carbonell, A., & Gërxhani, K. (2010) · Social Indicators Research · doi:10.1007/s11205-010-9684-6 · Cited by 44 · see citing works
Fairness and Tax Morale in Developing Countries
Castañeda, N. (2023) · Studies in Comparative International Development · doi:10.1007/s12116-023-09394-z · Cited by 43 · see citing works
Trust in Government and Willingness to Pay Taxes in Transition Countries
Anderson, J. E. (2017) · Comparative Economic Studies · doi:10.1057/s41294-016-0017-x · Cited by 46 · see citing works
Less Cheating? The Effects of Prefilled Forms on Compliance Behavior
Fochmann, M., Müller, N., & Overesch, M. (2018) · Journal of Economic Psychology · doi:10.1016/j.joep.2021.102365 · Cited by 42 · see citing works
Tax Compliance and Data: What Is Available and What Is Needed
Torgler, B. (2016) · Australian Economic Review · doi:10.1111/1467-8462.12158 · Cited by 41 · see citing works
Self-citationLife satisfaction and tax morale: The role of trust in government and cultural orientation
Ciziceno, M., & Pizzuto, P. (2022) · Journal of Behavioral and Experimental Economics · doi:10.1016/j.socec.2021.101824 · Cited by 41 · see citing works
The Backfiring Effect of Auditing on Tax CompliancePreprint
Mendoza, J. P., Wielhouwer, J., & Kirchler, E. (2017) · SSRN Electronic Journal · doi:10.2139/ssrn.2954670 · Cited by 40 · see citing works
An Analysis of Individual Tax Morale for Russia: Before and After Flat Tax Reform
Yew, B. K., Milanov, V., & McGee, R. W. (2014) · International Business Research · doi:10.5539/ibr.v8n1p60 · Cited by 39 · see citing works
The Signaling Power of Sanctions in Social Dilemmas
van der Weele, J. J. (2009) · The Journal of Law Economics and Organization · doi:10.1093/jleo/ewp039 · Cited by 39 · see citing works
Tax morale and prosocial behaviour: evidence from a Palestinian survey
Andriani, L. (2016) · Cambridge Journal of Economics · doi:10.1093/cje/bev019 · Cited by 42 · see citing works
Is tax morale culturally driven?
Andriani, L., Bruno, R. L., Douarin, E., & Stępień-Baig, P. (2021) · Journal of Institutional Economics · doi:10.1017/s1744137421000072 · Cited by 29 · see citing works
The Impact of Tax Knowledge and Budget Spending Influence on Tax CompliancePreprint
Djawadi, B. M., & Fahr, R. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2234277 · Cited by 39 · see citing works
Dimant, E., Redlin, M., & Krieger, T. (2014) · German Economic Review · doi:10.1111/geer.12064 · Cited by 38 · see citing works
Do what (you think) the rich will do: Inequality and belief heterogeneity in public good provision
Martinangeli, A. (2021) · Journal of Economic Psychology · doi:10.1016/j.joep.2021.102364 · Cited by 38 · see citing works
- Authors
- Frey, B. S., & Torgler, B.
- Affiliations
- University of Zurich (CH)
- University of California, Berkeley (US)
- Corresponding author
- Torgler, Benno
- Venue
- Journal of Comparative Economics
- Publisher
- Elsevier BV
- Published
- 2007-03
- Volume
- 35
- Issue
- 1
- Pages
- 136-159
- ISSN
- 0147-5967 (ISSN-L)
- OpenAlex
- W3023361769
- Cited by
- 671
- References
- 90
- Citations by year
- 2026: 38 · 2025: 43 · 2024: 34 · 2023: 55 · 2022: 42 · 2021: 53 · 2020: 38 · 2019: 49 · 2018: 38 · 2017: 38 · 2016: 30 · 2015: 38 · 2014: 34 · 2013: 43 · 2012: 28
- FWCI
- 32.40
- Type
- journal article
- Language
- en
- Open access
- green
- www.zora.uzh.ch
- Licence
- Locations
- Journal of Comparative Economics (publishedVersion)
- Zurich Open Repository and Archive (University of Zurich) (submittedVersion, other-oa)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Keywords
- tax morale, tax compliance, conditional cooperation, tax evasion, institutional quality, audit probability, tax fines, homo economicus
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.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review