The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
Abstract
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.
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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 Norms and Economic Theory
Elster, J. (1989) · Journal of Economic Perspectives · doi:10.1257/jep.3.4.99 · Cited by 2,071
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
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
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
Self-citationTax evasion and social interactions
Fortin, B., Lacroix, G., & Villeval, M.-C. (2007) · Journal of Public Economics · doi:10.1016/j.jpubeco.2007.03.005 · Cited by 359
Metadata
- Authors
- Torgler, B.
- Venue
- Journal of Economic Surveys
- Publisher
- Wiley
- Published
- 2002-12
- Volume
- 16
- Issue
- 5
- Pages
- 657-683
- ISSN
- 0950-0804 (ISSN-L)
- 1467-6419
- OpenAlex
- W3125733610
- Cited by
- 492
- References
- 3
- FWCI
- 29.51
- Type
- journal article
- Language
- en
- Open access
- closed
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- Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys. https://doi.org/10.1111/1467-6419.00185
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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.
