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Less cheating? The effects of prefilled forms on compliance behavior

Datos Bibliográficos

ID11289697
AutoresMartin Fochmann (0000-0002-7747-1105, University of Cologne, autor de correspondencia), Nadja Müller (University of Cologne), Michael Overesch (0000-0002-1531-0357, University of Cologne)
Año2021
Volumen83
Páginas102365
Fecha de publicación2021-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Economic Psychology (JOURNAL)
Identificadores de la revistaISSN: 0167-4870 • E-ISSN: 1872-7719
EditorialElsevier BV (PUBLISHER)
DOI10.1016/j.joep.2021.102365
OpenAlexW2902560427
IdiomaEN
Citas recibidas6
Referencias citadas54

Actuarial science · Affect (linguistics · Business · Cheating · Compliance (psychology · Default · Lying · Communication · Corruption and Economic Development · Experimental Behavioral Economics Studies · Medicine · Psychology · Social Psychology · Taxation and Compliance Studies · Finance

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  • Tax aversion as an implicit phenomenon

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  • Academic integrity in on-line exams

    Open Access•Flip Klijn, Mehdi Mdaghri Alaoui et al.•Journal of Economic Psychology•2022

  • The economic crisis during the Covid-19 pandemic has a negative effect on tax compliance

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  • Anchoring effects in repeated auctions of homogeneous objects

    Open Access•Peter M W Chui, Lawrence Hoc Nang Fong et al.•Journal of Economic Psychology•2022

  • You don’t need an invoice, do you? An online experiment on collaborative tax evasion

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  • White Lies

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  • Do Defaults Save Lives?

    Open Access•E Johnson, Daniel Goldstein•Science•2003

  • Measuring, explaining, and controlling tax evasion

    Open Access•James Alm•International Tax and Public…•2012

  • The Dishonesty of Honest People

    Open Access•Nina Mazar, On Amir et al.•Journal of Marketing Research•2008

  • Putting Adjustment Back in the Anchoring and Adjustment Heuristic

    Open Access•Nicholas Epley, Thomas Gilovich•Psychological Science•2001

  • Anchoring, Activation, and the Construction of Values

    Open Access•Gretchen B Chapman, E Johnson et al.•Organizational Behavior and Human…•1999

  • A literature review of the anchoring effect

    Open Access•A Furnham, Hua Chu Boo•The Journal of Socio-Economics•2011

  • Do Ethics Matter? Tax Compliance and Morality

    Open Access•James Alm, Benno Torgler•Journal of Business Ethics•2011

  • Speaking to Theorists and Searching for Facts

    Open Access•Benno Torgler•Journal of Economic Surveys•2002

  • Deception

    Uri Gneezy•American Economic Review•2005

  • Income tax evasion

    Open Access•Shlomo Yitzhaki•Journal of Public Economics•1974

  • Income tax evasion

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  • Risk Aversion and Incentive Effects

    Charles A Holt, Susan K Laury•American Economic Review•2002

  • Z-Tree

    Open Access•Urs Fischbacher•Experimental Economics•2007

  • Public Finance and Public Policy in the New Century

    Hans‐werner Sinn, Sijbren Cnossen et al.•Public Finance and Public Policy…•2003

  • The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

    Kay Blaufus, Jonathan Bob et al.•European Accounting Review•2017

  • Let’s be honest

    Open Access•Stephen Mark Rosenbaum, Stephan Billinger et al.•Journal of Economic Psychology•2014

  • How income and tax rates provoke cheating – An experimental investigation of tax morale

    Open Access•Susanna Grundmann, Johann Graf Lambsdorff•Journal of Economic Psychology•2017

  • Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting

    Open Access•Martin Fochmann, Nadja Wolf•Journal of Economic Psychology•2019

  • Powerful authorities and trusting citizens

    Barbara Kastlunger, Edoardo Lozza et al.•Journal of Economic Psychology•2013

  • Enforced versus voluntary tax compliance

    Open Access•Erich Kirchler, Erik Hoelzl et al.•Journal of Economic Psychology•2008

  • Trust and power as determinants of tax compliance

    Open Access•Christoph Kogler, Larissa M Batrancea et al.•Journal of Economic Psychology•2013

  • Culture differences and tax morale in the United States and in Europe

    Open Access•James Alm, Benno Torgler•Journal of Economic Psychology•2006

  • Taxpayer information assistance services and tax compliance behavior

    Open Access•James Alm, Todd L Cherry et al.•Journal of Economic Psychology•2010

  • Crime and Punishment

    Gary S Becker•Journal of Political Economy•1968

  • Omission and commission in judgment and choice

    Open Access•Mark Spranca, Elisa Minsk et al.•Journal of Experimental Social…•1991

  • Choice architecture in conflicts of interest

    Open Access•Nina Mazar, Scott A Hawkins•Journal of Experimental Social…•2015

  • Explaining the enigmatic anchoring effect

    Fritz Strack, Thomas Mussweiler•Journal of Personality and Social…•1997

  • Trust in Authorities and Power to Enforce Tax Compliance

    Open Access•Ingrid Wahl, Barbara Kastlunger et al.•Law & Policy•2010

  • Tax morale and conditional cooperation

    Open Access•Bruno S Frey, Benno Torgler•Journal of Comparative Economics•2007

Obras citantes distintas6
Citas por año1,5
Intervalo de citas2022 - 2025 (4)
Velocidad de citaciónrecent
Altamente citadoNo
Tipos de citaNeutras: 6
Ethnos_APP • Proyecto Open Source • Licencia MIT • Frontend v2.0.0 • Privacidad y Cookies • Documentación de la API: api.ethnos.app/docs • Código de la API: GitHub • DOI: 10.5281/zenodo.17049435 • Código del Frontend: GitHub • DOI: 10.5281/zenodo.17050053 • cruz.rio.br • Expectantes Misericordiae