Misperception of chance and loss repair
On the dynamics of tax compliance
Bibliographic Data
| ID | 11288428 |
|---|---|
| Authors | Boris Maciejovsky (0000-0003-3195-0802, Massachusetts Institute of Technology, corresponding author), Erich Kirchler (0000-0003-4731-1650, University of Vienna), Herbert Schwarzenberger (University of Vienna) |
| Year | 2007 |
| Volume | 28 |
| Issue | 6 |
| Pages | 678-691 |
| Publication date | 2007-12-01 |
| 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.2007.02.002 |
| OpenAlex | W2000970301 |
| Language | EN |
| Citations received | 15 |
| References cited | 27 |
Audit · Business · Compliance (psychology · Economics · Political science · Public economics · Sanctions · Experimental Behavioral Economics Studies · Islamic Finance and Banking Studies · Law · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
New Frontiers in the Study of Social Phenomena
What Motivates Tax Compliance?
Understanding tax payment behaviour in the West African Economic and Monetary Union
The Dynamic Effects of Tax Audits
Happy taxation
Cheating
Do individuals successfully cover up their lies? Evidence from a compliance experiment
Risk attitude and market behavior
Social networks and occupational choice
The effects of rewards on tax compliance decisions
Sequences of audits, tax compliance, and taxpaying strategies
Reference dependent preferences, hedonic adaptation and tax evasion
Measuring and explaining tax evasion
Behavioral dynamics of tax evasion – A survey
State coercion, moral attitudes, and tax compliance
The Role of Trust in Nurturing Compliance
Cooperation and Punishment in Public Goods Experiments
Why do people pay taxes?
Speaking to Theorists and Searching for Facts
Income tax evasion
Prospect Theory
Audit probabilities and the tax evasion decision
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
Framing, gender and tax compliance
True positives and false alarms in the detection of tax evasion
Tax evasion
Tax compliance within the context of gain and loss situations, expected and current asset position, and profession
A Study of Admitted Income Tax Evasion
| Citations per year | 0.79 |
|---|---|
| Citation span | 2007 - 2024 (18) |
| Highly cited | No |