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 …
Behavioral dynamics of tax evasion–A survey
M Pickhardt, A Prinz - Journal of Economic Psychology, 2014 - Elsevier
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 …
influence on tax evasion or tax compliance. In particular, interactions among the various …
Trust and power as determinants of tax compliance across 44 nations
The slippery slope framework of tax compliance emphasizes the importance of trust in
authorities as a substantial determinant of tax compliance alongside traditional enforcement …
authorities as a substantial determinant of tax compliance alongside traditional enforcement …
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 …
[CARTE][B] Innovations in tax compliance: Building trust, navigating politics, and tailoring reform
R Dom, A Custers, S Davenport, W Prichard - 2022 - books.google.com
Recent decades have seen important progress in strengthening country tax systems. Yet
many areas of reform have remained stubbornly resistant to major improvements. Overall …
many areas of reform have remained stubbornly resistant to major improvements. Overall …
[HTML][HTML] Cumplimiento tributario y facturación electrónica en Ecuador: evaluación de impacto
J Ramírez-Álvarez, N Oliva, M Andino - Problemas del desarrollo, 2022 - scielo.org.mx
En el año 2013, la Administración Tributaria de Ecuador lanzó de manera oficial el sistema
de facturación electrónica como estrategia para reducir la evasión tributaria en la …
de facturación electrónica como estrategia para reducir la evasión tributaria en la …
[CARTE][B] Factors influencing individual taxpayer compliance behaviour
K Devos - 2013 - books.google.com
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It
reveals the motivations for why some taxpayers comply with the law while others choose not …
reveals the motivations for why some taxpayers comply with the law while others choose not …
[CARTE][B] Behavioral economics
E Cartwright - 2018 - taylorfrancis.com
Over the last few decades behavioral economics has revolutionized the discipline. It has
done so by putting the human back into economics, by recognizing that people sometimes …
done so by putting the human back into economics, by recognizing that people sometimes …
Understanding taxpayer behaviour–new opportunities for tax administration
K Walsh - The Economic and Social Review, 2012 - esr.ie
06 Walsh PP paper_ESRI Vol 43-2 Page 1 The Economic and Social Review, Vol. 43, No. 3,
Autumn, 2012, pp. 451–475 POLICY PAPER Understanding Taxpayer Behaviour – New …
Autumn, 2012, pp. 451–475 POLICY PAPER Understanding Taxpayer Behaviour – New …
On the external validity of laboratory tax compliance experiments
J Alm, KM Bloomquist, M McKee - Economic Inquiry, 2015 - Wiley Online Library
An essential issue for laboratory experiments to inform policy debates is the “external
validity” of the experimental results; that is, does behavior in the laboratory apply to behavior …
validity” of the experimental results; that is, does behavior in the laboratory apply to behavior …