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Tax Compliance, Tax Morale and Governance Quality. (2007). Torgler, Benno ; Schaffner, Markus ; Macintyre, Alison.
In: CREMA Working Paper Series.
RePEc:cra:wpaper:2007-17.

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  1. Do institutions advocate tax simplification? Insights from a panel of 88 countries. (2024). Binh, Pham Thai ; Thuy, Trang Thi.
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  2. Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution. (2024). Windsteiger, Lisa.
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  3. Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption. (2024). Zamir, Eyal ; Engel, Christoph.
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  4. Outcomes or participation? Experimentally testing competing sources of legitimacy for taxation. (2024). Mittone, Luigi ; Engel, Christoph ; Morreale, Azzurra.
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  5. How explicit expected value information affects tax compliance decisions and information acquisition. (2023). Kirchler, Erich ; Olsen, Jerome ; Muller, Martin ; Kogler, Christoph.
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  6. When the agency wants too much: Experimental evidence on unfair audits and tax compliance. (2023). Kasper, Matthias ; Rossel, Lucia ; Lancee, Bora.
    In: Journal of Economic Behavior & Organization.
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  7. Tax noncompliance: The role of tax morale in smokers behavior. (2023). Prieger, James E.
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  9. Can ethics change? Enforcement and its effects on taxpayer compliance. (2022). Kirchler, Erich ; Kasper, Matthias ; Alm, James.
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  10. Stay at Home! Governance Quality and Effectiveness of Lockdown. (2022). Ercolano, Salvatore ; Alfano, Vincenzo.
    In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement.
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  11. Immigration and tax morale: the role of perceptions and prejudices. (2022). Theilen, Bernd ; Rodriguez-Justicia, David.
    In: Empirical Economics.
    RePEc:spr:empeco:v:62:y:2022:i:4:d:10.1007_s00181-021-02083-7.

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  12. To Comply or not to Comply: Persistent Heterogeneity in Tax Compliance and Macroeconomic Dynamics. (2022). Lima, Gilberto ; Torres, Leonardo Barros.
    In: Working Papers, Department of Economics.
    RePEc:spa:wpaper:2022wpecon04.

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  13. The Determinants of Tax Morale in India.. (2022). Korgaonkar, Chinmay N.
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  14. ICT, e-formalization and tax mobilisation efforts in sub-Saharan Africa. (2022). Leyaro, Vincent ; Chimilila, Cyril.
    In: Discussion Papers.
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  15. Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador. (2022). Sanchez, Gonzalo.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:3:d:10.1007_s10797-021-09677-y.

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  16. The tax morale of exhausted taxpayers. The case of Greece. (2022). Chatzoglou, Prodromos ; Fotiadis, Konstantinos.
    In: Constitutional Political Economy.
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  17. Death takes no bribes: Impact of perceived corruption on the effectiveness of non-pharmaceutical interventions at combating COVID-19. (2022). Goel, Rajeev ; Ercolano, Salvatore ; Capasso, Salvatore ; Alfano, Vincenzo.
    In: Social Science & Medicine.
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  18. Life satisfaction and tax morale: The role of trust in government and cultural orientation. (2022). Pizzuto, Pietro ; Ciziceno, Marco.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:97:y:2022:i:c:s2214804321001634.

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  19. Tax morale: Framing and fairness. (2022). Balavac-Orlic, Merima ; Alexander, Phyllis.
    In: Economic Systems.
    RePEc:eee:ecosys:v:46:y:2022:i:1:s0939362521000844.

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  22. Shadow Economy in Poland: Results of the Survey. (2021). Lechman, Ewa ; Nikulin, Dagmara.
    In: SpringerBriefs in Economics.
    RePEc:spr:spbchp:978-3-030-70524-4_4.

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  23. Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization. (2021). Zrate-Marco, Anabel ; Valls-Gimnez, Jaime ; Lpez-Laborda, Julio .
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  24. Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data. (2021). Gemmell, Norman ; Alinaghi, Nazila ; Cinta, Ana.
    In: International Tax and Public Finance.
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  25. Trust in government in times of crisis: A quasi-experiment during the two world wars?. (2021). Stadelmann, David ; Torgler, Benno ; Skali, Ahmed.
    In: Journal of Comparative Economics.
    RePEc:eee:jcecon:v:49:y:2021:i:2:p:277-289.

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  26. Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions. (2021). Dulleck, Uwe ; Chan, Ho Fai ; Torgler, Benno ; Moy, Naomi ; Fooken, Jonas.
    In: CREMA Working Paper Series.
    RePEc:cra:wpaper:2021-01.

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  27. Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer. (2021). Schneider, Friedrich.
    In: CESifo Working Paper Series.
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  28. Social norms and evolutionary tax compliance. (2021). Pezzino, Mario ; Lamantia, Fabio ; la Mantia, Fabio.
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    RePEc:bla:manchs:v:89:y:2021:i:4:p:385-405.

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  29. How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium. (2020). Imbert, Clément ; Luts, Maarten ; Tsankova, Teodora ; Spinnewijn, Johannes ; Clement, Imbert ; de Neve, Jan-Emmanuel.
    In: The Warwick Economics Research Paper Series (TWERPS).
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  30. Tax Preferences and Optimal Income Taxation. (2020). Arbex, Marcelo ; Mattos, Enlinson.
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  31. An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach. (2020). Williams, Colin.
    In: Economic Alternatives.
    RePEc:nwe:eajour:y:2020:i:1:p:33-49.

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  32. Tax preferences and optimal income taxation. (2020). Mattos, Enlinson ; Arbex, Marcelo Aarestru.
    In: Textos para discussão.
    RePEc:fgv:eesptd:538.

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  33. Tax Morale and International Tax Evasion. (2020). Kemme, David ; Steigner, Tanja ; Parikh, Bhavik.
    In: Journal of World Business.
    RePEc:eee:worbus:v:55:y:2020:i:3:s1090951619301488.

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  34. How family ties affect trust, tax morale and underground economy. (2020). Motroni, Antonello ; Mare, Mauro ; Porcelli, Francesco.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:174:y:2020:i:c:p:235-252.

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  35. Can the womens parliamentary representation reduces corruption and informal sector in Africa? Empirical analysis. (2020). Njoya, Loudi ; Ngouhouo, Ibrahim.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-20-00074.

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  44. Behavioral Determinants of Corruption. A Cross-Country Survey. (2019). Violeta, Achim Monica ; Nicolae, Borlea Sorin ; Ioana, Rus Alexandra.
    In: Studia Universitatis „Vasile Goldis” Arad – Economics Series.
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  45. The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs. (2019). Samsudin, Rose Shamsiah ; Abdul-Jabbar, Hijattulah ; Alshirah, Ahmad Farhan.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:9:y:2019:i:1:p:30-41.

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  46. Commitment to pay taxes: Results from field and laboratory experiments. (2019). Feld, Lars ; Koessler, Ann-Kathrin ; Frey, Bruno S ; Torgler, Benno.
    In: European Economic Review.
    RePEc:eee:eecrev:v:115:y:2019:i:c:p:78-98.

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  47. Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe. (2019). Dube, Godwin ; Casale, Daniela.
    In: Development Policy Review.
    RePEc:bla:devpol:v:37:y:2019:i:1:p:47-66.

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  48. Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand. (2018). Gemmell, Norman ; Cinta, Ana.
    In: Working Paper Series.
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  49. The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures. (2018). Hausserman, Cass ; Farrar, Jonathan ; Dunn, Paul.
    In: Journal of Business Ethics.
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  50. Cheating in the Lab Predicts Fraud in the Field: An experiment in public transportations. (2018). Villeval, Marie Claire ; Galeotti, Fabio ; DAI, ZHIXIN.
    In: Post-Print.
    RePEc:hal:journl:halshs-01348517.

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  51. Attitude–behavior consistency in tax compliance: A cross-national comparison. (2018). Guerra, Alice ; Harrington, Brooke .
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:156:y:2018:i:c:p:184-205.

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  52. Gender, Social Value Orientation, and Tax Compliance. (2018). Malézieux, Antoine ; Malezieux, Antoine ; Volintiru, Clara ; D'Attoma, John.
    In: CESifo Working Paper Series.
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    In: IZA Discussion Papers.
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  54. Tax Morale and Policy Intervention. (2017). Nordblom, Katarina.
    In: Working Papers in Economics.
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  55. Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy. (2017). Lee, Daniel ; Laury, Susan ; Alm, James ; Wallace, Sally ; Bernasconi, Michele.
    In: Journal of Economic Behavior & Organization.
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  56. Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime. (2016). McKee, Michael ; Bruner, David ; Alm, James.
    In: Working Papers.
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  57. Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland. (2016). Schmutz, Felix.
    In: Swiss Journal of Economics and Statistics.
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  58. Fiscal multipliers and unreported production: evidence for Italy. (2016). Marzano, Elisabetta ; Chiarini, Bruno ; Basile, Raffaella ; Luca, Giovanni.
    In: Empirical Economics.
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  59. Family Ties and Underground Economy. (2016). Porcelli, Francesco ; Marè, Mauro ; Motroni, Antonello ; Mare, Mauro .
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  60. Tax Morale, Aversion to Ethnic Diversity, and Decentralization. (2016). Teobaldelli, Désirée ; Dell'Anno, Roberto ; Belmonte, Alessandro.
    In: Working Papers.
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  61. In Gov We Trust: Voluntary compliance in networked investment games. (2016). Peterle, Emmanuel ; Fatas, Enrique ; Borzino, Natalia .
    In: Working Papers.
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  62. Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran. (2016). Moayedfar, Rozita ; Amiri, Hadi ; Sameti, Majid ; Kondelaji, Mirhadi Hosseini.
    In: Iranian Economic Review (IER).
    RePEc:eut:journl:v:20:y:2016:i:4:p:579.

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  63. CEO political preference and corporate tax sheltering. (2016). Wu, Qiang ; HASAN, IFTEKHAR ; Francis, Bill B ; Sun, Xian.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:38:y:2016:i:c:p:37-53.

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  64. Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. (2016). Jimenez, Peggy ; Iyer, Govind S.
    In: Advances in accounting.
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  65. Distributional Implications of Joint Tax Evasion. (2016). Thoresen, Thor ; Slemrod, Joel ; Nygrd, Odd Erik .
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  66. Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda.. (2015). Silvestri, Paolo.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
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  67. The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence. (2015). Sanchez, Gonzalo.
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  68. TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA. (2015). Inasius, Fany .
    In: Accounting & Taxation.
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  69. SOME COORDINATES REGARDING THE ROMANIAN TAXPAYERS BEHAVIOR. (2015). Carmen, Comaniciu.
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  70. Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit. (2014). Skidmore, Mark ; Alm, James ; Sands, Gary ; Hodge, Timothy R.
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  71. Applying Behavioral Economics to the Public Sector. (2014). Alm, James ; Bourdeaux, Carolyn J.
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  72. Does an Uncertain Tax System Encourage Aggressive Tax Planning?. (2014). Alm, James.
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  73. Tax evasion and Prospect Theory in a OLG economy. (2014). Marchetti, Enrico ; giuli, francesco ; Busato, Francesco .
    In: Departmental Working Papers of Economics - University 'Roma Tre'.
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  74. An Investigation into Tax Evasion in Ghana. (2014). Yeboah, samuel ; Amaning, Newman ; Asuamah, Samuel Yeboah ; Amoah, Robertson .
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  75. Determinants of Tax Morale in Spain and Turkey: An Empirical Analysis. (2014). Bilgin, Cevat.
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  76. Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?. (2014). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu.
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  77. Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?. (2014). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu.
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  79. Determinants of tax morale in Spain and Turkey: an empirical analysis. (2014). Bilgin, Cevat.
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  80. Can Tax Compliance Research Profit from Biology?. (2014). Torgler, Benno.
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  81. Taxation, redistribution and the social contract in Brazil. (2014). Melo, Marcus ; Coelho, Andre Canuto ; Barrientos, Armando.
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  82. Corruption and Firm Tax Evasion. (2014). McClellan, Chandler ; Martinez-Vazquez, Jorge ; Alm, James.
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
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  83. Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?. (2013). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu.
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  84. Corporate social responsibility and tax avoidance: A comment and reflection. (2013). Hasseldine, John ; Morris, Gregory.
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  85. Explaining property tax collections in developing countries: the case of Latin America. (2012). Sepulveda, Cristian ; Martinez-Vazquez, Jorge.
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  86. Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker. (2012). Torgler, Benno ; Schaffner, Markus ; Dulleck, Uwe ; Ristl, Andrea ; Fooken, Jonas ; Newton, Cameron .
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  87. DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME. (2012). Larissa-Margareta, Batrancea ; Ramona-Anca, Nichita ; Ioan, Btrancea .
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  88. Tax Morale and Compliance Behavior: First Evidence on a Causal Link. (2012). Halla, Martin.
    In: The B.E. Journal of Economic Analysis & Policy.
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  89. SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE. (2011). Bird, Richard.
    In: Journal of International Commerce, Economics and Policy (JICEP).
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  90. Tax morale and compliance : review of evidence and case studies for Europe. (2011). Torgler, Benno.
    In: Policy Research Working Paper Series.
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  91. What explains prevalence of informal employment in European countries : the role of labor institutions, governance, immigrants, and growth. (2011). Hazans, Mihails.
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  92. Tax morale, eastern Europe and European enlargement. (2011). Torgler, Benno.
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  93. Undeclared work in the European construction industry: evidence from a 2007 Eurobarometer survey. (2011). Williams, Colin ; Nadin, Sara J. ; Windebank, Jan.
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  94. Survey on the Shadow Economy and Undeclared Work in OECD Countries. (2011). Schneider, Friedrich ; Feld, Lars P..
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  95. The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence. (2011). Halla, Martin.
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  96. Happiness and tax morale: An empirical analysis. (2011). Zarri, Luca ; Lubian, Diego.
    In: Journal of Economic Behavior & Organization.
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  97. Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis. (2011). Ruiu, Gabriele ; Lisi, Gaetano.
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  98. Tax Morale and Compliance Behavior: First Evidence on a Causal Link. (2010). Halla, Martin.
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