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 …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

Exploring three rich cases across three countries, this book shows how government
organizations need their clients to contribute time and effort to co-producing public services …

Internal and external parties meaningfully shape corporate tax outcomes. However, we lack
a holistic understanding of the major parties involved and their comparative effects. Using …

The present study investigates how taxation is represented in the minds of Australian
taxpayers and tax officers and whether shared beliefs and evaluations are related to …

This paper is a response to Sikka's 'Smoke and Mirrors: Corporate Social Responsibility and
Tax Avoidance'. We believe that 'Smoke and Mirrors'(hereafter S&M) identifies an area of …

Tax systems such as those found in Canada, the United States, and the United Kingdom
primarily rely on the notion of voluntary compliance by taxpayers, but, importantly, the threat …

We ask whether attitudes toward government play a causal role in the evasion of US
personal income taxes. As turnover elections move voters in partisan counties into and out …

Tax practitioners play a crucial role in the degree of taxpayers' compliance–a role that has
increased as tax systems worldwide have become more complex. However, little is known …

This paper estimates the long-term impact of a short, partly personalized, mandatory tax
training program on tax compliance and business outcomes of first-time entrepreneurs. To …