Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

In this article we argue that puzzle of tax compliance can be explained, at least in part, by
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …

We study the interactions between institutional quality, government expenditure, tax
revenue, and economic growth in low-income countries (LICs) and lower middle-income …

Improving tax administration has long been a matter of concern to those concerned with
develo** countries. Since all countries need revenues, all countries have revenue …

By using static and dynamic panel data techniques, this paper analyses the impact of
economic, structural, institutional and social factors on tax revenue, across 34 countries from …

This study identifies the determinants of tax revenue in Southeast Asia based on a balanced
dataset of eight countries. By employing static (pooled Ordinary Least Squares (OLS), fixed …

Financial inclusion might bring huge amounts of income into the global economy, which
creates different opportunities and challenges for countries. As people become more …

Many taxpayers truthfully declare their income to the tax administration. Why is this the case
given there is a relatively low likelihood of being audited? One answer could be found in tax …

This paper offers an assessment of tax administration performance and provides evidence of
the relationship between fiscal decentralization (and tax structure) and the technical …