Can strategic uncertainty help deter tax evasion? An experiment on auditing rules
Bibliographic Data
| ID | 11288181 |
|---|---|
| Authors | Fangfang Tan (0000-0001-5961-5198, Max Planck Institute for Tax Law and Public Finance, corresponding author), Andrew Yim (0000-0003-3971-6797, City, University of London) |
| Year | 2014 |
| Volume | 40 |
| Pages | 161-174 |
| Publication date | 2014-02-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Economic Psychology (JOURNAL) |
| Journal identifiers | ISSN: 0167-4870 • E-ISSN: 1872-7719 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.joep.2012.11.005 |
| OpenAlex | W3121975833 |
| Language | EN |
| Citations received | 5 |
| References cited | 53 |
Audit · Bounded function · Bounded rationality · Business · Compliance (psychology · Econometrics · Economics · Evasion (ethics · Microeconomics · Public economics · Tax Evasion · Experimental Behavioral Economics Studies · Islamic Finance and Banking Studies · Mathematics · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
The Economic Psychology of Tax Behaviour
Speaking to Theorists and Searching for Facts
Income tax evasion
Risk Aversion and Incentive Effects
Z-Tree
Judgment under Uncertainty
The Perception of Risk
Tax Evasion and Tax Rates
Misperceptions of social norms about tax compliance
Sequences of audits, tax compliance, and taxpaying strategies
Tax changes and economic behavior
Talking Ourselves to Efficiency
| Unique citing works | 5 |
|---|---|
| Citations per year | 0.42 |
| Citation span | 2014 - 2024 (11) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 5 |