What motivates tax compliance?
J Alm - Journal of economic surveys, 2019 - Wiley Online Library
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 …
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …
Tax morale and institutional theory: a systematic review
IA Horodnic - International journal of sociology and social policy, 2018 - emerald.com
Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …
tax morale. A large range of random explanatory variables identified in the literature as …
Gender differences in COVID-19 attitudes and behavior: Panel evidence from eight countries
The initial public health response to the breakout of COVID-19 required fundamental
changes in individual behavior, such as isolation at home or wearing masks. The …
changes in individual behavior, such as isolation at home or wearing masks. The …
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance
This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …
[CITATION][C] The shadow economy: An international survey
F Schneider - 2013 - books.google.com
Illicit work, social security fraud, economic crime and other shadow economy activities are
fast becoming an international problem. This second edition uses new data to reassess …
fast becoming an international problem. This second edition uses new data to reassess …
[BOOK][B] Happiness: A revolution in economics
BS Frey - 2010 - books.google.com
A leading economist discusses the potential of happiness research (the quantification of well-
being) to answer important questions that standard economics methods are unable to …
being) to answer important questions that standard economics methods are unable to …
Do ethics matter? Tax compliance and morality
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 …
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
J Alm - International tax and public finance, 2012 - Springer
In this paper, I assess what we have learned about tax evasion since Michael Allingham and
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …
The impact of tax morale and institutional quality on the shadow economy
B Torgler, F Schneider - Journal of Economic Psychology, 2009 - Elsevier
This paper uses a multivariate analysis to examine how countries' tax morale and
institutional quality affect the shadow economy. The literature strongly emphasizes the …
institutional quality affect the shadow economy. The literature strongly emphasizes the …
Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior
The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …
determine the intentions of owner-managers in SMEs towards engaging in sales tax …