Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion
The New Zealand experience
Dados Bibliográficos
| ID | 11288259 |
|---|---|
| Autores | D John Hasseldine (University of Canterbury, autor correspondente), K Jan Bebbington (University of Canterbury) |
| Ano | 1991 |
| Volume | 12 |
| Fascículo | 2 |
| Páginas | 299-324 |
| Data de publicação | 1991-06-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Journal of Economic Psychology (JOURNAL) |
| Identificadores do periódico | ISSN: 0167-4870 • E-ISSN: 1872-7719 |
| Editora | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/0167-4870(91)90018-o |
| OpenAlex | W2104808973 |
| Idioma | EN |
| Citações recebidas | 5 |
| Referências citadas | 35 |
Compliance (psychology · Context (archaeology · Deterrence (psychology · Deterrence theory · Double taxation · Economics · Evasion (ethics · Law and economics · Political science · Public economics · Revenue · Tax Evasion · Tax policy · Tax reform · Tax revenue · Viewpoints · Corporate Taxation and Avoidance · Gender, Labor, and Family Dynamics · Law · Psychology · Social Psychology · Taxation and Compliance Studies · Finance
The Economic Psychology of Tax Behaviour
The nexus between corruption and capital account restrictions
Does Tax Simplification Motivate Small Businesses to be More Compliant? Evidence from a Regression Discontinuity in Indonesia
Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services
The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers
The psychology of taxation
Why do people pay taxes?
Taxation and Public Opinion in Sweden
Income tax evasion
Prospect Theory
When Do We Think About Detection? Structural Opportunity and Taxpaying Behavior
The influence of information presentation order on professional tax judgment
Possible causes of tax evasion
Audit probabilities and the tax evasion decision
An application of attribution and equity theories to tax evasion behavior
Decision frame and opportunity as determinants of tax cheating
Correlates of tax evasion
Tax evasion and mechanisms of social control
The use of survey research to estimate trends in non-compliance with federal income taxes
Tax evasion research
Taxpayer attitudes toward tax audit risk
Theory development processes in the social sciences
An examination of tax reporting recommendations of professional tax preparers
The Political Economy of Taxation
Tax Ethics and Taxpayer Attitudes
Tax Compliance and Perceptions of the Risks of Detection and Criminal Prosecution
| Obras citantes distintas | 5 |
|---|---|
| Citações por ano | 0,26 |
| Intervalo de citações | 2007 - 2024 (18) |
| Velocidade de citação | recent |
| Altamente citado | Não |
| Tipos de citação | Neutras: 5 |