The DOI matches its Crossref record; 86 of the 90 references it cites were found in a registry or an index.
Tax morale and conditional cooperation
Open accessOverview
Integrity signals
Registry
Cites
Statistics
Verification
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?
In the citing paper
“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]
Citations
Cites
Adams, J. S. (1965) · Advances in Experimental Social Psychology · doi:10.1016/s0065-2601(08)60108-2 · Cited by 10,818
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
Social Behavior: Its Elementary Forms
Hollander, E. P., & Homans, G. C. (1963) · The American Journal of Psychology · doi:10.2307/1419191 · Cited by 4,708
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
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
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
Rabin, M. (1997) · RePEc: Research Papers in Economics · Cited by 2,463
The Handbook of Experimental Economics
Kagel, J. H., & Roth, A. E. (1995) · Princeton University Press eBooks · doi:10.1515/9780691213255 · Cited by 2,113
Not just for the money: an economic theory of personal motivation
(1997) · Choice Reviews Online · doi:10.5860/choice.35-1009 · Cited by 1,956
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
Flagged first, then by citations
4 of the 90 references couldn’t be matched to a known paper.
Research works printed but not linked: 2
- Andreoni, 1998, Tax compliance, Journal of Economic Literature, 36, 818
- Webley, 1988, Social comparison, attitudes and tax evasion in a shop simulation, Social Behaviour, 3, 219
Cited by
Sorted by citations
Items 501–600 of 666
Türk Dünyasında Vergi-Demokrasi İlişkisi: Montesquieu Paradoksu Çıkmazı
Kaplan, E. A., & ERUL, R. D. (2023) · Fiscaoeconomia · doi:10.25295/fsecon.1116832 · Cited by 1
Mükelleflerin Vergiye Uyum Kararları Üzerinde Etkili Unsurlar
Doğan, B. S., & AKTAŞ, E. E. (2023) · Sosyal Bilimler Araştırmaları Dergisi · doi:10.48145/gopsbad.1254031 · Cited by 1
Tax Evasion in the Greek Construction Sector
Boufounou, P. V., Episkopos, Ι., Toudas, K. S., & Georgakopoulos, G. (2024) · Springer proceedings in business and economics · doi:10.1007/978-3-031-41371-1_38 · Cited by 1
Assessing the risk of profit shifting among the suppliers to Danish municipalities
Gislason, H., Hvid, J., Gøth, S., Rønne-Nielsen, P., & Hallum, C. (2024) · Journal of Public Procurement · doi:10.1108/jopp-07-2023-0045 · Cited by 1
Li, Y., Paino, H., & Zin, N. M. (2024) · Journal of Lifestyle and SDGs Review · doi:10.47172/2965-730x.sdgsreview.v4.n04.pe02289 · Cited by 1
Life satisfaction and tax preferences in transition economies
Andriani, L., & Ashyrov, G. (2024) · Economic Systems · doi:10.1016/j.ecosys.2024.101287 · Cited by 1
Tax morale in Serbia: Stylized facts and policy considerations
Randjelovic, S. (2025) · Ekonomika preduzeca · doi:10.5937/ekopre2502065r · Cited by 1
Team reasoning theory: an experimental analysis of common reason to believe and social distance
Becchetti, L., Antoni, G. D., & Faillo, M. (2013) · International Review of Economics · doi:10.1007/s12232-013-0182-4 · Cited by 1
The Ethics of Tax Evasion: A Comparative Study of Turkey and Kyrgyzystan
Ayyildiz, Y. (2011) · Cited by 1
When Two Become One: How Group Mergers Affect Solidarity
Schmitz, J. (2019) · Games · doi:10.3390/g10030030 · Cited by 1
Generational Orientation in Tax Compliance
Mangoting, Y., Faustania, A., Gunawan, N., & Visakha, V. (2020) · International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS) · doi:10.2991/aebmr.k.201212.066 · Cited by 1
Erklärungsfaktoren der Hinterziehung direkter Steuern
Hofmann, R. (2020) · Springer eBooks · doi:10.1007/978-3-658-32417-9_4 · Cited by 1
Taxpayers' Attitudes towards Tax Evasion in Latin American Countries
Basılgan, M., & Christiansen, B. (2016) · IGI Global eBooks · doi:10.4018/978-1-4666-9814-7.ch064 · Cited by 1
Essays on governance, public finance, and economic development
Okumu, I. M. (2014) · St Andrews Research Repository (St Andrews Research Repository) · Cited by 1
Compliance with Endogenous Audit ProbabilitiesPreprint
Konrad, K. A., Lohse, T., & Qari, S. (2015) · SSRN Electronic Journal · doi:10.2139/ssrn.2639086 · Cited by 1
Optimal Capital Income Taxation with Tax EvasionPreprint
d’Andria, D. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1749080 · Cited by 1
Customs Compliance and the Power of ImaginationPreprint
Konrad, K. A., Lohse, T., & Qari, S. (2012) · SSRN Electronic Journal · doi:10.2139/ssrn.1990188 · Cited by 1
Tax and Ethics: A Panoramic ViewPreprint
Noll, J., Schnell, K., & Zdravković, S. (2016) · SSRN Electronic Journal · doi:10.2139/ssrn.2729764 · Cited by 1
Davidovic, D. (2016) · Gothenburg University Publications Electronic Archive (Gothenburg University) · Cited by 1
van Vuuren, J. H., & Jansen, C. M. (2016) · Cited by 1
Beyond Deterrence: An Empirical and Experimental Analysis of Tax Compliance Behaviour in Indonesia
Supriyadi, M. W. (2017) · Queensland University of Technology · doi:10.5204/thesis.eprints.114093 · Cited by 1
Trust and Tax Principles: A Dutch Case StudyPreprint
Dusarduijn, S. (2019) · SSRN Electronic Journal · doi:10.2139/ssrn.3315433 · Cited by 1
Cettolin, E., & Riedl, A. M. (2011) · Research Publications (Maastricht University) · doi:10.26481/umamet.2011041 · Cited by 1
Humans prefer to copy success rather than the social norm in a cooperative gamePreprint
Burton-Chellew, M. N., & D’Amico, V. (2021) · doi:10.31234/osf.io/uj9yw · Cited by 1
Sinning, M., & Zhang, Y. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3806192 · Cited by 1
The determinants of tax morale: experience from two African countries
Nyamapfeni, J. (2021) · Unisa Institutional Repository (University of South Africa) · Cited by 1
Humans prefer to copy success rather than the social norm in a cooperative gamePreprint
Burton-Chellew, M. N., & D’Amico, V. (2021) · SocArXiv (OSF Preprints) · doi:10.31235/osf.io/6gtxc · Cited by 1
Historical Origins of Corporate Tax Evasion: Evidence from the African Slave TradePreprint
Niu, G., Wang, Y., Zhang, B., & Zhou, Y. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4124818 · Cited by 1
Tax Morale, Trust in Institutions and the Role of GovernancePreprint
Sarwar, M. N., & Hyder, A. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4462710 · Cited by 1
Framed Norms The Effect of Choice-Belief Information on Tax CompliancePreprint
Pelligra, V., & Atzori, F. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5151154 · Cited by 1
Economic consequences of the size of government in Australia
Novak, J. (2013) · RMIT Research Repository (RMIT University Library) · doi:10.25439/rmt.27333429 · Cited by 1
How are They Spending my Taxes? Tax Compliance and Citizens’ Interest in PoliticsPreprint
Dawson, P., & Jones, P. (2010) · RePEc: Research Papers in Economics
The Signalling Power of Sanctions in Collective Action ProblemsPreprint
van der Weele, J. J. (2007) · RePEc: Research Papers in Economics
Sá, C. (2013) · Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)
Participación en la distribución: un análisis experimental de las instituciones políticas
Juberías, E. F., & Garzón, S. G. (2009) · Cuadernos Económicos de ICE · doi:10.32796/cice.2009.77.5953
Team Composition & Conditional Cooperation: Temporary Agents Permanent Agents or Both?
van Holsteyn, P. (2015)
Determinantes de la oferta y la demanda de trabajo informal en Alemania
HAIGNER, S. D., Jenewein, S., SCHNEIDER, F. G., & Wakolbinger, F. (2013) · Revista Internacional del Trabajo · doi:10.1111/j.1564-9148.2013.00194.x
Déterminants de l'offre et de la demande de travail informel en Allemagne
HAIGNER, S. D., Jenewein, S., SCHNEIDER, F. G., & Wakolbinger, F. (2013) · Revue internationale du Travail · doi:10.1111/j.1564-9121.2013.00194.x
Sicherheit, Strafe und positive Alternativen
Frey, B. S., & Neckermann, S. (2009) · Vierteljahrshefte zur Wirtschaftsforschung · doi:10.3790/vjh.78.4.61
Self-citationOn Sanctions and Signals: How formal and informal mechanisms produce compliance
van der Weele, J. J. (2009) · Cadmus - EUI Research Repository (European University Institute) · doi:10.2870/12176
Is Ethnic Diversity a Poverty Trap? A Complex Relationship between Ethnicity, Trust, and Tax Morale
Max Weber Programme (2014)
Willing to Pay? The Politics of Trapping Down Faith in the Tax System in Post-Communist RomaniaPreprint
Todor, A. A. (2015) · SSRN Electronic Journal · doi:10.2139/ssrn.2708801
Tax morale, Occupation and Income Level: An Analysis of
Taxpayers, P. (2014)
Cristina, T., Silva‐Nunes, J., & Paulo, S. (2015)
Political Support and Civil Disobedience: A Social Interaction Approach
Lipatov, V. (2016) · The B E Journal of Theoretical Economics · doi:10.1515/bejte-2015-0082
The Political Economy of Urban Primacy: A Reconsideration
Turner, S. C. (2013) · doi:10.13021/mars/8200
On the Economics of Transparency and Cooperation
Jarke-Neuert, J. (2013) · heiDOK (Heidelberg University) · doi:10.11588/heidok.00014709
Liberating of Forced Feeling to Pay Tax through ihsan (Virtue)
Fidiana, F., & Retnani, E. D. (2018) · International Journal of Academic Research in Business and Social Sciences · doi:10.6007/ijarbss/v8-i7/4499
Larsen, L. B. (2018) · Springer eBooks · doi:10.1007/978-3-319-69772-7_3
Russo, F. F. (2018) · Economia Politica · doi:10.1007/s40888-018-0096-4
Tax Attitude, Fair Society Perception, and Tax Behavior
Park, Y. S., & 이지홍 (2013) · 한국심리학회지 사회및성격 · doi:10.21193/kjspp.2013.27.3.007
Distribution of Tax Morale: Evidence from Behavioral Experiments
Cao, J., & Zhou, Y. (2018) · International Conference on Modelling, Simulation and Applied Mathematics (MSAM) · doi:10.2991/msam-18.2018.60
The Political Economy of Taxation
Winer, S. L., Profeta, P. A., & Hettich, W. (2013) · doi:10.1093/obo/9780199756223-0083
Emerging Trends in the Political Economy of Taxation
Kiser, E. V., & Karceski, S. M. (2018) · Emerging Trends in the Social and Behavioral Sciences · doi:10.1002/9781118900772.etrds0446
Shadows: tackling undeclared work in the European Union
Horodnic, I. A., & Williams, C. C. (2019)
Breaking the Stigma of Health Insurance
Deb, R., Paul, T., Debbarma, J., & Chakraborty, K. S. (2019) · Management and Labour Studies · doi:10.1177/0258042x19890240
Inefficient Cooperation under Stochastic and Strategic Uncertainty
Bruttel, L. V., Güth, W., Nithammer, J. M., & Orland, A. (2020) · publish.UP (University of Potsdam) · doi:10.25932/publishup-47550
Tax behavior according to the slippery slope framework in samples from Argentina and Spain
Tanos-Robein, L., Saavedra, B. A., Mola, D. J., & Reyna, C. (2020) · Revista internacional de investigación en ciencias sociales · doi:10.18004/riics.2020.diciembre.312
Shared Residential Occupancy and Property Tax CompliancePreprint
Anim-Odame, W. K., Brenni, P. A., Damianov, D. S., & Philip, D. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3734519
Economic effects of social capital
Bausch, R. D. (2018) · doi:10.58837/chula.the.2018.177
Experimental investigations on tax compliance and on the impact of taxation on labor supply
Fochmann, N. (2020) · Institutional Repository of Leibniz Universität Hannover (Leibniz Universität Hannover) · doi:10.15488/10138
What Makes a Tax Evader?Preprint
Bérgolo, M., Leites, M., Truglia, R. N. P., & Strehl, M. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3750462
When Two Become One: How Group Mergers Affect SolidarityPreprint
Schmitz, J. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3121054
Tax Morale and Tax Evasion: Social Preferences and Bounded RationalityPreprint
Zsombor, Z. (2012) · RePEc: Research Papers in Economics
(2019) · E-resource repository of the University of Latvia (University of Latvia) · doi:10.22364/lvhdr.2017.2018
Cumprimento das obrigações fiscais por motivações cívicas
Cruz, J. N., Wilks, D. C., & Sousa, P. (2021) · Revista Electrónica de Direito · doi:10.24840/2182-9845_2021-0001_0006
Inequitable wages and tax evasionPreprint
Dezső, L., Alm, J. R., & Kirchler, E. M. (2020) · doi:10.31234/osf.io/5qhjb
Evaluation of Elements Affecting Tax Compliance of Accounting Professionals Via Factor Analysis
Fidan, M. E., & Ceylan, E. (2020) · Journal of Accounting Finance and Auditing Studies · doi:10.32602/jafas.2020.025
Diversity, Identity and Tax Morale
ten Kate, T. A. J., Klasing, M. J., & Milionis, P. (2021) · University of Groningen research database (University of Groningen / Centre for Information Technology)
Januário, É. D. C. (2020) · Digital Library of Theses and Dissertations (Universidade de São Paulo) · doi:10.11606/t.12.2020.tde-24062020-185500
Determinants of Compliance Property Taxpayers: Analysis with Structural Equation Model
(2021) · Quality - Access to Success · doi:10.47750/qas/22.185.11
Sinning, M., & Zhang, Y. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4092625
CIS Publication Spotlight [Publication Spotlight]
He, H., Garibaldi, J. M., Coello, C. A. C., Togelius, J., Jin, Y., Ong, Y.-S., & Abbass, H. A. (2021) · IEEE Computational Intelligence Magazine · doi:10.1109/mci.2021.3061853
Bank, W. (2014) · World Bank, Washington, DC eBooks · doi:10.1596/978-1-4648-0342-0_ch2
Možnosti zvyšování efektivnosti veřejného sektoru v podmínkách krize veřejných financí II.
Malý, I., Nemec, J., Krůtilová, V., Čižmárik, P., & Pompura, L. (2013) · Masarykova univerzita eBooks · doi:10.5817/cz.muni.m210-6503-2013
Williams, C. C., & SCHNEIDER, F. G. (2016) · Edward Elgar Publishing eBooks · doi:10.4337/9781784717995.00019
Inequitable Wages and Tax EvasionPreprint
Dezső, L., & Alm, J. R. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3712203
Dymski, G. A. (2015) · Palgrave Macmillan US eBooks · doi:10.1057/9781137438928_12
TAX EVASION IN MALAYSIA: A STUDY FROM TAX PAYER’S PERCEPTIVE
Tien, N. C. X. (2022) · Science Education and Innovations in the Context of Modern Problems · doi:10.56334/sei/5.4.39
Cheating Responses to Tax EvasionPreprint
Martinangeli, A., & Windsteiger, L. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4125079
Tax motivation of entrepreneurs in five voivodeships in Poland – research results
Florek, D., & Sapkowski, P. (2021) · Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie · doi:10.25944/znmwse.2021.04.3951
Law, Economics, and Compliance in the Times of COVID-19: A Behavioural Perspective
Teichman, D. (2022) · Economic analysis of law in European legal scholarship · doi:10.1007/978-3-030-95876-3_1
Essays on state capacity, governance and public good
Manchanda, S. (2022) · doi:10.32657/10356/163115
CLIMATE CHANGE AND RISING INCOME INEQUALITY: IS ULTRA-PROGRESSIVE TAX A SOLUTION?
(2019) · ASERC Journal of Socio-Economic Studies · doi:10.30546/2663-7251.2.2.88
Orji, J. O. (2023) · Journal of Economics & Management Research · doi:10.47363/jesmr/2023(4)177
Williams, C. C. (2023) · Edward Elgar Publishing eBooks · doi:10.4337/9781788975612.00022
Charles, S. O., & Orji, J. O. (2023) · Mediterranean Journal of Social Sciences · doi:10.36941/mjss-2023-0016
Determinants of business tax compliance: A case study of Togo
Soglo, K. E., & Amedanou, I. (2023) · Journal of Accounting and Taxation · doi:10.5897/jat2023.0559
Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak
Kristanto, A. B., & Chandrika, N. L. P. (2023) · Perspektif Akuntansi · doi:10.24246/persi.v6i2.p1-20
Guang-xu, J., Zhai, H., Daming, Z., & Lavender, C. (2023) · Ethos · doi:10.1111/etho.12401
Kamal, M., Nadirsyah, N., & Nuraini, N. (2023) · Journal Research of Social Science Economics and Management · doi:10.59141/jrssem.v3i1.534
Chigaga, B. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4609515
The impact of tax evasion by the rich on the willingness to pay taxes
Campos-Vázquez, R. M., Cepeda-Francese, C. A., Krozer, A., & Ramírez-Álvarez, A. A. (2023) · Applied Economics Letters · doi:10.1080/13504851.2023.2276074
Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior
Costa, D. F., Fonseca, B. M., Moreira, B. C. D. M., & de Andrade, L. P. (2023) · SN Business & Economics · doi:10.1007/s43546-023-00593-3
Moralność i mentalność podatkowa – wyniki badaniapilotażowego
Skolimowska, A. (2023) · Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych · doi:10.5604/01.3001.0054.0870
Eru vannýtt tækifæri til að draga úr skattsvikum? Spjótum beint að siðferði og persónuleika
Steinarsdóttir, A. L., & Hermannsdóttir, A. (2023) · Icelandic Review of Politics & Administration · doi:10.13177/irpa.a.2023.19.2.4
Szentesi, S. G., Trifan, V. A., Pantea, M. F., Hațegan, C.-D., & Sinaci, M. (2022) · Journal of Financial Studies · doi:10.55654/jfs.2023.sp.24
Factors of Affecting Tax Avoidance in The Property and Real Estate Sector 2017-2020
Yaramah, W., & Nazila, N. A. (2022) · EAJ (Economics and Accounting Journal) · doi:10.32493/eaj.v5i1.y2022.p26-44
Metadata
- 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