Collusive Tax Evasion and Social Norms
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- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017. "Collusive tax evasion and social norms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo.
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- Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
- Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, University of Rome La Sapienza, Department of Economics and Law.
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- Tim Lohse & Sven A. Simon, 2019. "Compliance in Teams - Implications of Joint Decisions and Shared Consequences," CESifo Working Paper Series 7807, CESifo.
- Doerr, Annabelle & Necker, Sarah, 2018.
"Toward an understanding of collaborative tax evasion: A natural field experiment with businesses,"
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- Doerr, Annabelle & Necker, Sarah, 2018. "Toward an understanding of collaborative tax evasion: A natural field experiment with businesses," Working papers 2018/26, Faculty of Business and Economics - University of Basel.
- Christoph Engel & Luigi Mittone & Azzurra Morreale, 2024. "Outcomes or participation? Experimentally testing competing sources of legitimacy for taxation," Economic Inquiry, Western Economic Association International, vol. 62(2), pages 563-583, April.
- Jianjun Li & Xuan Wang, 2020. "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 280-311, April.
- Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022.
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- Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022. "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Freiburg Discussion Papers on Constitutional Economics 22/7, Walter Eucken Institut e.V..
- Lilith Burgstaller & Lars P. Feld & Katharina Pfeil, 2022. "Working in the Shadow: Survey Techniques for Measuring and Explaining Undeclared Work," CESifo Working Paper Series 9810, CESifo.
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- Burgstaller, Lilith & Pfeil, Katharina, 2022. "You don't need an invoice, do you? An online experiment on collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 22/6, Walter Eucken Institut e.V..
- Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024. "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 81-134.
- Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
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- Burgstaller, Lilith & Pfeil, Katharina, 2024. "You don’t need an invoice, do you? An online experiment on collaborative tax evasion," Journal of Economic Psychology, Elsevier, vol. 101(C).
- Annabelle Doerr & Sarah Necker, 2021.
"Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment,"
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- Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
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- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021. "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers 2133, Tampere University, Faculty of Management and Business, Economics.
- Youngrok Kim & Hongyu Wan & Minjo Kang, 2022. "Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance," Asian Economic Journal, East Asian Economic Association, vol. 36(3), pages 337-359, September.
- Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022. "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series 9791, CESifo.
- Salah Salimian & Mahdi Movahedi Beknazar & Sattar Salimian, 2023. "Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 64-75.
- Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019. "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers 127, Aboa Centre for Economics.
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- Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022. "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers 3, Finnish Centre of Excellence in Tax Systems Research.
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More about this item
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2016-02-17 (Informal and Underground Economics)
- NEP-LAW-2016-02-17 (Law and Economics)
- NEP-PUB-2016-02-17 (Public Finance)
- NEP-SOC-2016-02-17 (Social Norms and Social Capital)
Statistics
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