In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

This review uses theories of political economy to provide an analytical history of systems of
taxation, focusing on the determinants of total tax revenue, tax structure, and tax …

We collect individual participant data from 70 papers that use laboratory experiments to
examine individual tax evasion behavior (or “Tax Evasion Games”), in order to use meta …

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax
penalty on sales tax compliance and examine the moderating effect of patriotism on the …

Are individuals' attitudes about paying taxes consistent with their behavior? A direct link
between attitudes (tax morale) and behavior (tax compliance) has long been assumed …

Studies examining the effects of gender on honesty, deceptive behavior, pro-sociality, and
risk aversion, often find significant differences between men and women. The present study …

Purpose In countries where the electronic levy (e-levy) has been implemented, one question
that resonates with the populace is,“how much would you want to pay for e-levy per …

This is the first book to compare the history of tax compliance in several countries (Sweden,
Britain, Italy, Romania, and the United States). The book clearly elaborates the policy …

Purpose Governments count on tax revenues in order to finance their fiscal and social
activities. The purpose of this paper is to analyse the citizens' conception of tax compliance …

This article brings an important empirical contribution to the academic literature by
examining whether gender differences in tax compliance are due to higher prosociality …