Tax morale and conditional cooperation

Cited by (667)

Items 101–200 of 667

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2. When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion – a L ebanese study
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3. Tax compliance under horizontal and vertical equity conditions: An experimental approach
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4. Are the Neighbors Cheating? Evidence from a Social Norm Experiment on Property Taxes in Peru Job Market Paper
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5. Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe
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6. National culture and tax evasion: The role of the institutional environment quality
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8. Tax compliance during fiscal depression periods: the case of Greece
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9. Collusive tax evasion and social norms
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10. Does the use of tax revenue matter for tax compliance behavior?
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11. Tackling undeclared work in the European Union: beyond the rational economic actor approach
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12. Anti-Tax Evasion, Anti-Corruption and Public Good Provision: An Experimental Analysis of Policy Spillovers
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13. The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis
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14. The Distributional Implications of Income Under‐Reporting in Hungary*
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15. Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments
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16. Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia
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17. Tax compliance of financial services firms: a developing economy perspective
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18. Explaining the Undeclared Economy in Bulgaria: an Institutional Asymmetry Perspective
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19. Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality
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20. Legal Liability when Individuals Have Moral Concerns
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21. The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs
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22. Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context
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23. An estimation of the underground economy and tax evasion
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24. Trust and Tax Compliance Among Malaysian Working Youth
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25. Driving forces of informal labour supply and demand in Germany
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26. Measuring Tax Compliance Attitudes: What Surveys Can Tell Us about Tax Compliance Behaviour
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27. How income and tax rates provoke cheating – An experimental investigation of tax morale
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28. Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study
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29. Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion)
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30. How family ties affect trust, tax morale and underground economy
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31. Behavioral responsive regulation: Bringing together responsive regulation and behavioral public policy
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32. La moral tributaria en América Latina y la corrupción como uno de sus determinantes
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33. Labor Laws and Shadow Economies: A Cross‐National Assessment
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34. Tax morale: Framing and fairness
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35. Crime as a cascade phenomenon
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36. Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective
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37. Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions
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38. Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale
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39. Assessing the relationship between democracy and domestic taxes in developing countries
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40. Cooperating Estonians and “exiting” Lithuanians: trust in times of crisis
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41. Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion
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42. Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty
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43. Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions
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44. Effect of Government Efficiency on Tax Evasion: The Mediating Role of Ethics and Control of Corruption
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45. Tax Compliance and Information Provision – A Field Experiment with Small Firms
    Philipp Dörrenberg, Jan Schmitz · 2015 · SSRN Electronic Journal
46. The hidden costs of tax evasion.
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47. The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe
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48. Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
    Robert Ullmann, Christoph Watrin · 2008 · RePEc: Research Papers in Economics
49. Income inequality, tax base and sovereign spreads
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50. More bang for your buck: tax compliance in the United States and Italy
    John W D’Attoma · 2018 · Journal of Public Policy
51. Does deterrence-based enforcement matter in alms tax (Zakat) compliance?
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52. Vertical taxing rights and tax compliance norms
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53. Tax Talk: An Exploration of Online Discussions Among Taxpayers
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54. Social norms and economic growth in a model with labor and capital income tax evasion
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55. Does Regulatory Quality Reduce Informal Economy? A Theoretical and Empirical Framework
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56. Tax Equity and its Association with Fiscal Morale
    Víctor Mauricio Castañeda Rodríguez · 2019 · International Public Management Journal
57. The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator
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58. On the path dependence of tax compliance
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59. Deception choice and self-selection – The importance of being earnest
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60. Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers
    Cristina Sá, António Martins, Carlos F. Gomes · 2013 · Journal of Economics Business and Management
61. LA EQUIDAD DEL SISTEMA TRIBUTARIO Y SU RELACIÓN CON LA MORAL TRIBUTARIA. UN ESTUDIO PARA AMÉRICA LATINA
    Víctor Mauricio Castañeda Rodríguez · 2017 · Investigación Económica
62. Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?
    Saeed Awadh Bin‐Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz · 2019 · International Journal of Financial Research
63. Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands
    Robert W. McGee, Adriana M. Ross · 2014 · SSRN Electronic Journal
64. Trust to Pay? Tax Morale and Trust in Africa
    Wilfried Anicet Kouakou Kouame · 2021 · The Journal of Development Studies
65. THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX
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66. Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance
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67. Regional tax evasion and audit enforcement
    Alfonso Carfora, Rosaria Vega Pansini, Stefano Pisani · 2017 · Regional Studies
68. The role of cognitive moral development in tax compliance decision making
    Syaiful Iqbal, Mahfud Sholihin · 2019 · International Journal of Ethics and Systems
69. Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
    Lars P. Feld, Benno Torgler, Bin Dong · 2008 · RePEc: Research Papers in Economics
70. Tax Morale in Times of Economic Depression: The Case of Greece
    Aristidis Bitzenis, Vasileios Vlachos · 2018 · Emerald Group Publishing Limited eBooks
71. The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision‐Making of Small Business Owners
    Diana Onu, Lynne Oats, Erich M. Kirchler · 2018 · Applied Psychology
72. Effectiveness of Planning Prompts on Organizations' Likelihood to File Their Overdue Taxes: A Multi-Wave Field Experiment
    Nicole Robitaille, J. House, Nina Mazar · 2020 · Management Sciences
73. Can whistleblower programs reduce tax evasion? Experimental evidence
    David Masclet B, Claude Montmarquette A, Nathalie Viennot-Briot · 2019 · Journal of Behavioral and Experimental Economics
74. Understanding Tax Evasion: Combining the Public Choice and New Institutionalist Perspectives
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75. An Evolutionary Game Model for Understanding Fraud in Consumption Taxes [Research Frontier]
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76. Influence of interventions and internal motivation on Swedish homeowners’ change of on-site sewage systems
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77. Legalism and creativity: tax non-compliance in the eyes of the economic elite
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78. “Please give me an invoice”: VAT evasion and the Portuguese tax lottery
    Daniela Carvalho Wilks, José Neves Cruz, Pedro Sousa · 2019 · International Journal of Sociology and Social Policy
79. Tax Morale in Spain: A Study into Some of Its Principal Determinants
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80. Corruption Perception and Attitude Towards Taxation in Africa
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81. Governance Transparency of Tax Revenue Performance in West Africa
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82. Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?
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83. Consumer Financial Behavior
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84. Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment
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85. The Impact of Tax Ethics and Knowledge on Tax Compliance among Palestinian Taxpayers
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86. The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischers model
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87. Pecunia olet. Cash usage and the underground economy
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88. The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation
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89. You don’t need an invoice, do you? An online experiment on collaborative tax evasion
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90. The Fiscal Stimulus of 2009–2010: Trade Openness, Fiscal Space, and Exchange Rate Adjustment
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91. An alternative view to the tax evasion: The effect of tax morale on paying taxes in Macedonia and EU countries
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92. Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
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93. What Makes a Tax Evader?
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94. The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study
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95. Exposure to national flags reduces tax evasion: Evidence from the United States, Australia, and Britain
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96. The Effects of Personal Income Tax Evasion on Socio-economic Development in Ghana: A Case Study of the Informal Sector
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97. A self-funding reward mechanism for tax compliance
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98. Distributional Implications of Tax Evasion in Greece
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99. The application of the theory of planned behaviour and structural equation modelling in tax compliance behaviour: a New Zealand study
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