A Study of Admitted Income Tax Evasion
Datos Bibliográficos
| ID | 4085683 |
|---|---|
| Autores | Roger D Mason (0000-0003-0236-5348), Robert Mason (0000-0002-8569-8668), Lyle D Calvin |
| Año | 1978 |
| Volumen | 13 |
| Número | 1 |
| Páginas | 73-89 |
| Fecha de publicación | 1978-01-01 |
| Peer Reviewed | Sí |
| Open Access | Sí |
| Tipo | ARTICLE |
| Revista | Law & Society Review (JOURNAL) |
| Identificadores de la revista | ISSN: 0023-9216 • E-ISSN: 1540-5893 |
| Editorial | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.2307/3053243 |
| OpenAlex | W2330873115 |
| Idioma | EN |
| Citas recibidas | 34 |
| Referencias citadas | 7 |
A sample survey of 800 Oregon adults showed that nearly one in four admit they practice evasion. Higher percentages were found for people who were young, with low income, male, and who believed their chance of getting caught was low. Occupational prestige and belief that the tax system is unfair were unrelated to noncompliance. Differential opportunities to practice evasion is a promising explanation, and the deterrent effect of penalties seems uncertain. The evidence suggests conceptualizing tax evasion as a white-collar crime by the nature of the violation and not by the characteristics of the offender
Demographic economics · Economics · Evasion (ethics · Income tax · Public economics · Tax Evasion · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Medicine · Taxation and Compliance Studies
The Implementation of Bureaucratic Reform Pillars in Increasing Taxpayer Compliance at Semarang Tax Service Office
The social side of sanctions
The Economic Psychology of Tax Behaviour
The impact of outcome orientation and justice concerns on tax compliance
Small-Business Participation in the Informal Sector of an Emerging Economy
Who Pays for Social Policy? A Study on Taxes and Trust
Exploring the limits of self-reports and reasoned action
“But Everybody Does It…”
Inheritance in Socio‐Political Context
White-Collar Crime
Audit probabilities and the tax evasion decision
Decision frame and opportunity as determinants of tax cheating
The consequences of different strategies for measuring tax evasion behavior
Correlates of tax evasion
An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance
Taxes and economic behavior
The use of survey research to estimate trends in non-compliance with federal income taxes
Tax evasion research
Enforced versus voluntary tax compliance
A self-interest analysis of justice and tax compliance
Misperception of chance and loss repair
Sex differences in tax compliance
Inferring Logit Models from Empirical Margins Using Proxy Data
Exposure to national flags reduces tax evasion
The Seriousness of Crime Revisited
The Significance of White‐collar Crime for a General Theory of Crime
The Deterrent Effect of Perceived Certainty and Severity of Punishment Revisited
Deterring Corporate Crime
Testing an Expected Utility Model of Corporate Deterrence
Framing Justice
Understanding Taxpaying Behavior
Neutralization and Tax Evasion
Determinants of tax evasion and compliance
Render Unto Caesar What Is Caesar's
| Obras citantes distintas | 34 |
|---|---|
| Citas por año | 0,77 |
| Intervalo de citas | 1982 - 2019 (38) |
| Velocidad de citación | historical |
| Altamente citado | No |
| Tipos de cita | Neutras: 33 |