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Influencing the prospects of tax evasion

Bibliographic Data

ID11289346
AuthorsHenk Elffers (0000-0002-7328-3756, Erasmus University Rotterdam, corresponding author), Dick J Hessing (Erasmus University Rotterdam)
Year1997
Volume18
Issue2-3
Pages289-304
Publication date1997-04-01
Open AccessYes
TypeARTICLE
VenueJournal of Economic Psychology (JOURNAL)
Journal identifiersISSN: 0167-4870 • E-ISSN: 1872-7719
PublisherElsevier BV (PUBLISHER)
DOI10.1016/s0167-4870(97)00009-3
OpenAlexW2009270237
LanguageEN
Citations received11
References cited4

Business · Compliance (psychology · Context (archaeology · Double taxation · Economics · Evasion (ethics · Income tax · Indirect tax · Macroeconomics · Public economics · State income tax · Tax Evasion · Tax reform · Taxpayer · Corporate Taxation and Avoidance · Gender, Labor, and Family Dynamics · Psychology · Taxation and Compliance Studies

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  • Decision frame and opportunity as determinants of tax cheating

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  • Taxes and economic behavior

    Open Access•Karl‐Erik Wärneryd, Karl-Erik Wärneryd et al.•Journal of Economic Psychology•1982

  • Taxpayer attitudes toward tax audit risk

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Citations per year0.44
Citation span2001 - 2020 (20)
Highly citedNo

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