- Ajzen, I. and Fishbein, M. (1977) Attitude-behavior relations: a theoretical analysis and review of empirical research. Psychological Bulletin 84(5): 888–918.
Paper not yet in RePEc: Add citation now
- Ali, M., Fjeldstad, O.-H. and Sjursen, I.H. (2015a) To pay or not to pay? citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa. World Development 64: 828–842.
Paper not yet in RePEc: Add citation now
- Ali, M., Shifa, A., Shimeles, A. and Woldeyes, F. (2015b) Information technology and fiscal capacity in a developing country: evidence from Ethiopia. Working paper 31, International Centre for Taxation and Development.
Paper not yet in RePEc: Add citation now
Allingham, M.G. and Sandmo, A. (1972) Income tax evasion: a theoretical analysis. Journal of Public Economics 1(3–4): 323–338.
Alm, J. and Jackson, B. (1993) Fiscal exchange, collective decision institutions and tax compliance. Journal of Economic Behavior and Organisation 22(3): 285–303.
Alm, J. and Torgler, B. (2011) Do ethics matter? Tax compliance and morality. Journal of Business Ethics 101(4): 635–651.
- Alm, J., Jackson, B. and McKee, M. (1992a) Deterrence and beyond: towards a kinder, gentler IRS. In J.
Paper not yet in RePEc: Add citation now
Alstadsaeter, A., Kopczuk, W. and Telle, K. (2014) Social networks and tax avoidance: evidence from a welldefined Norwegian tax shelter. Mimeo, University of Oslo, Columbia University, and Statistics Norway.
Andreoni, J., Erard, B. and Feinstein, J. (1998, June) Tax compliance. Journal of Economic Literature 36(2): 818–860.
Angrist, J.D. and Pischke, J.-S. (2010) The credibility revolution in empirical economics: how better research design is taking the con out of econometrics out of econometrics. Journal of Economic Perspectives 24(2): 3–30.
- Ariel, B. (2012). Deterrence and moral persuasion effects on corporate tax compliance: findings from a randomized controlled trial. Criminology 50(1): 27–69.
Paper not yet in RePEc: Add citation now
- Basu, K. (2013). The method of randomisation, economic policy, and reasoned intuition. Policy Research Working Paper 6722, World Bank.
Paper not yet in RePEc: Add citation now
- Beck, P.J., Davis, J.S. and Jung, W.-O. (1991) Experimental evidence on taxpayer reporting under uncertainty. Accounting Review 66(3): 535–558.
Paper not yet in RePEc: Add citation now
Becker, G.S. (1968) Crime and punishment: an economic approach. Journal of Political Economy 76: 169–217.
Becker, W., Buchner, H.-J. and Sleeking, S. (1987) The impact of public transfer expenditures on tax evasion : an experimental approach. Journal of Public Economics 34(2): 243–252.
- Benzarti, Y. (2015) How taxing is tax filing? Leaving money on the table because of hassle costs. Mimeo, University of California, Berkeley.
Paper not yet in RePEc: Add citation now
Bird, R.M., Martinez-Vazquez, J. and Torgler, B. (2008) Tax effort in developing countries and high income countries: the impact of corruption, voice and accountability. Economic Analysis and Policy 38(1): 55–71.
Blackwell, C. (2007) A meta-analysis of tax compliance experiments. Working paper 07-24, Andrew Young School of Policy Studies.
Blumenthal, M., Christian, C. and Slemrod, J. (2001) Do normative appeals affect tax compliance? Evidence from a controlled experiment in Minnesota. National Tax Journal 54(1): 125–138.
Bosco, L. and Mittone, L. (1997) Tax evasion and moral constraints: some experimental evidence. Kyklos 50(3): 297–324.
- Bott, K., Cappelen, A.W. and Sørensen, E.Ø. (2014) You’ve got mail: a randomised field experiment on tax evasion. Discussion Paper 26/2014, Department of Economics, Norwegian School of Economics.
Paper not yet in RePEc: Add citation now
- Carrillo, P., Castro, E. and Scartascini, C. (2016) Do rewards work to maintain and increase tax compliance? Evidence from the randomization of public goods. World Bank ABCDE 2016 Conference, World Bank, Washington, DC. Carrillo, P., Pomeranz, D. and Singhal, M. (forthcoming) Dodging the taxman: firm misreporting and limits to tax enforcement. American Economic Journal: Applied Economics.
Paper not yet in RePEc: Add citation now
Castro, L. and Scartascini, C. (2013) Tax compliance and enforcement in the Pampas: evidence from a field experiment. Journal of Economic Behavior and Organization 116: 65–82.
Christian, R.C. and Alm, J. (2014) Empathy, sympathy, and tax compliance. Journal of Economic Psychology 40(C): 62–82.
- Coolidge, J. (2012) Findings of tax compliance cost surveys in developing countries. eJournal of Tax Research 10(2): 250–287.
Paper not yet in RePEc: Add citation now
Coricelli, G., Joffily, M., Montmarquette, C. and Villeval, M. (2010) Cheating, emotions, and rationality: an experiment on tax evasion. Experimental Economics 13(2): 226–247.
Coricelli, G., Rusconi, E. and Villeval, M.C. (2014) Tax evasion and emotions: an empirical test of re-integrative shaming theory. Journal of Economic Psychology 40(C): 49–61.
Cummings, R.G., Martinez-Vazquez, J., McKee, M. and Torgler, B. (2009, June) Tax morale affects tax compliance: evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization 70(3): 447–457.
De Giorgi, G., Ploenzke, M. and Rahman, A. (2015) Small firms’ formalization. The stick treatment. Policy Research Working Paper 7318, World Bank.
Deaton, A. (2009) Instruments of development: randomization in the tropics, and the search for the elusive keys to economic development. Working Paper 14690, NBER.
- Del Carpio, L. (2014) Are the neighbors cheating? Evidence from a social norm experiment on property taxes in Peru. Mimeo, INSEAD.
Paper not yet in RePEc: Add citation now
Doerrenberg, P. and Schmitz, J. (2015) Tax compliance and information provision: a field experiment with small firms. IZA Discussion Papers 9013, Institute for the Study of Labor (IZA).
Drago, F., Mengel, F. and Traxler, C. (2015) Compliance behavior in networks: evidence from a field experiment. Discussion Paper 9443, IZA.
Dulleck, U., Fooken, J., Newton, C., Ristl, A., Schaffner, M. and Torgler, B. (2016) Tax compliance and psychic costs: behavioral experimental evidence using a physiological marker. Journal of Public Economics 134: 9–18.
- Dunning, T., Monestier, F., Pi neiro, R., Rosenblatt, F. and Tu noÃŒÂn, G. (2016) Is paying taxes habit forming? Experimental evidence from Uruguay. Mimeo.
Paper not yet in RePEc: Add citation now
Dwenger, N., Kleven, H., Rasul, I. and Rincke, J. (2016) Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany. American Economic Journal: Economic Policy 8(3): 203– 232.
- Eissa, N. and Zeitlin, A. (2014) Using mobile technologies to increase VAT compliance in Rwanda. Mimeo, McCourt School of Public Policy, Georgetown University.
Paper not yet in RePEc: Add citation now
Erard, B. and Feinstein, J.S. (1994) Honesty and evasion in the tax compliance game. RAND Journal of Economics 25(1): 1–19.
Feldman Naomi E., KatuščaÃŒÂk Peter, Kawano Laura (2016) Taxpayer Confusion: Evidence from the Child Tax Credit. American Economic Review 106(3): 807–835.
Fjeldstad, O.-H. and Semboja, J. (2001) Why people pay taxes: the case of the development levy in Tanzania.
Fjeldstad, O.-H., Schulz-Herzenberg, C. and Sjursen, I.H. (2012) People’s views of taxation in Africa: a review of research on determinants of tax compliance. Working Paper 8, International Centre for Taxation and Development.
Friedland, N., Maital, S. and Rutenberg, A. (1978) A simulation study of income tax evasion. Journal of Public Economics 10(1): 107–116.
- FROM THE LAB TO THE FIELD 299 BIT. (2012) Applying behavioural insights to reduce fraud, error and debt. Technical report, Behavioural Insights Team, Cabinet Office, UK.
Paper not yet in RePEc: Add citation now
- FROM THE LAB TO THE FIELD 301 Ortega, D. and Scartascini, C. (2016b) Who’s calling? The effect of phone calls as a deterrence mechanism. Mimeo, Inter-American Development Bank.
Paper not yet in RePEc: Add citation now
Gadenne, L. (2017) Tax me, but spend wisely? Sources of public finance and government accountability. American Economic Journal: Applied Economics 9(1): 274–314.
Gangl, K., Kirchler, E., Lorenz, C. and Torgler, B. (2015) Wealthy tax non-filers in a developing nation: the roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan. CREMA Working Paper Series 2015–08, Center for Research in Economics, Management and the Arts (CREMA).
Gangl, K., Torgler, B., Kirchler, E. and Hofmann, E. (2014) Effects of supervision on tax compliance: evidence from a field experiment in Austria. Economics Letters 123(3): 378–382.
Gerxhani, K. (2007) ‘Did you pay your taxes?’ How (not) to conduct tax evasion surveys in transition countries. Social Indicators Research 80(3): 555–581.
Gillitzer, C. and Skov, P. (2013) Evidence on unclaimed charitable contributions from the introduction of third-party information reporting in Denmark. EPRU Working Paper Series 2013–04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
Hallsworth, M. (2014) The use of field experiments to increase tax compliance. Oxford Review of Economic Policy 30(4): 658–679.
Hallsworth, M., List, J.A., Metcalfe, R.D. and Vlaev, I. (2017) The behavioralist as tax collector: using natural field experiments to enhance tax compliance. Journal of Public Economics 148: 14–31.
Hashimzade, N., Myles, G.D. and Tran-Nam, B. (2013) Applications of behavioural economics to tax evasion. Journal of Economic Surveys 27(5): 941–977.
Khan, A.Q., Khwaja, A.I. and Olken, B.A. (2016) Tax farming redux: experimental evidence on performance pay for tax collectors. Quarterly Journal of Economics 131(1): 219–271.
Kirchler, E., Hoelzl, E. and Wahl, I., (2008) Enforced versus voluntary tax compliance: the ‘slippery slope’ framework. Journal of Economic Psychology 29: 210–225.
Kleven, H.J., Knudsen, M.B., Kreiner, C.T., Pedersen, S. and Saez, E. (2011) Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica 79(3): 651–692.
Koessler, A.K., Torgler, B., Feld, L.P. and Frey, B.S. (2016) Commitment to pay taxes: a field experiment on the importance of promise. Tax and Transfer Policy Institute Working Paper 10/2016.
Lamberton, C., De Neve, J.-E. and Norton, M.I. (2014) Eliciting taxpayer preferences increases tax compliance. Working Paper 14-106, Harvard Business School.
Luttmer, E. and Singhal, M. (2014) Tax morale. Journal of Economic Perspectives 28(4): 149–168.
Manoli, D.S. and Turner, N. (2014) Nudges and learning: evidence from informational interventions for lowincome taxpayers. Working Paper 20718, NBER.
- Martin, L. (2014) Taxation, loss aversion, and accountability: theory and experimental evidence for taxation’s effect on citizen behavior. Mimeo, Yale University.
Paper not yet in RePEc: Add citation now
MASCAGNI Fellner, G., Sausgruber, R. and Traxler, C. (2013) Testing enforcement strategies in the field: legal threat, moral appeal and social information. Journal of the European Economic Association 11(3): 634–660.
Mascagni, G., Nell, C. and Monkam, N. (2017) One size does not fit all: a field experiment on drivers of compliance and delivery methods in Rwanda. ICTD Working Paper N. 58. Brighton, UK.
Mascagni, G., Nell, C., Monkam, N. and Mukama, D. (2016) The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in Rwanda. ICTD Working Paper N. 57. Brighton, UK.
Mittone, L. (1997) Subjective versus objective probability: results from seven experiments on fiscal evasion. CEEL Working Papers 4, CEEL.
- Mossin, J. (1968) Taxation and risk-taking: an expected utility approach. Economica 35(137): 74–82.
Paper not yet in RePEc: Add citation now
Myles, G.D. and Naylor, R.A. (1996, April) A model of tax evasion with group conformity and social customs. European Journal of Political Economy 12(1): 49–66.
- Ortega, D. and Scartascini, C. (2016a) Don’t blame the messenger: a field experiment on delivery methods for increasing tax compliance. Mimeo, Inter-American Development Bank.
Paper not yet in RePEc: Add citation now
Paler, L. (2013) Keeping the public purse: an experiment in windfalls, taxes, and the incentives to restrain government. American Political Science Review 104(7): 706–725.
Pomeranz, D. (2015) No taxation without information: deterrence and self-enforcement in the Value Added Tax. American Economic Review 105(8): 2539–2569.
- Roth, A.E. (1995) Introduction to experimental economics. In J.H. Kagel and A.E. Roth (eds.), The Handbook of Experimental Economics. Princeton, USA, Princeton University Press.
Paper not yet in RePEc: Add citation now
- Slemrod (ed), Why People Pay Taxes. Ann Arbor, USA, University of Michigan Press. Alm, J., McClelland, G.H. and Schulze, W.D. (1992b) Why do people pay taxes? Journal of Public Economics 48(1): 21–38.
Paper not yet in RePEc: Add citation now
Slemrod, J. (2007) Cheating ourselves: the economics of tax evasion. Journal of Economic Perspectives 21(1): 25–48.
- Slemrod, J. (2016) Tax compliance and enforcement: new research and its policy implications. Ross School of Business Working Paper 1302, University of Michigan.
Paper not yet in RePEc: Add citation now
Slemrod, J. and Weber, C. (2012) Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. International Tax and Public Finance 19(1): 25–53.
Slemrod, J., Blumenthal, M. and Christian, C. (2001) Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota. Journal of Public Economics 79(3): 455–483.
Slemrod, J., Collins, B., Hoopes, J., Reck, D. and Sebastiani, M. (2015) Does credit-card information reporting improve small-business tax compliance? NBER Working Paper 21412, NBER.
Spicer, M.W. and Hero, R.E. (1985) Tax evasion and heuristics : a research note. Journal of Public Economics 26(2): 263–267.
Spicer, M.W. and Thomas, J.E. (1982) Audit probabilities and the tax evasion decision: an experimental approach. Journal of Economic Psychology 2(3): 241–245.
Torgler, B. (2002) Speaking to theorists and searching for facts: tax morale and tax compliance in experiments. Journal of Economic Surveys 16(5): 657–683.
Torgler, B. (2003) Beyond punishment: a tax compliance experiment with taxpayers in Costa Rica. Revista de Analisis Economico - Economic Analysis Review 18(1): 27–56.
- Torgler, B. (2004a) Cross-culture comparison of tax morale and tax compliance: evidence from Costa Rica and Switzerland. International Journal of Comparative Sociology 45(1–2): 17–43.
Paper not yet in RePEc: Add citation now
Torgler, B. (2004b) Moral suasion: an alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland. Economics of Governance 5(3): 235–253.
Torgler, B. (2013) A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction. FinanzArchiv: Public Finance Analysis 69(4): 393–411.
Torgler, B., Schaffner, M. and Macintyre, A. (2010) Tax compliance, tax morale and governance quality. In J. Alm, J. Martinez-Vazquez, and B. Torgler (eds.), Developing Alternative Frameworks for Explaining Tax Compliance. Routledge, UK.
Traxler, C. (2010) Social norms and conditional cooperative taxpayers. European Journal of Political Economy 26(1): 89–103.