Tax evasion and income source
A comparative experimental study
Bibliographic Data
| ID | 11289650 |
|---|---|
| Authors | Klarita Gërxhani (0000-0002-9056-4920, University of Amsterdam, corresponding author), Arthur Schram (0000-0002-1767-4998, University of Amsterdam) |
| Year | 2006 |
| Volume | 27 |
| Issue | 3 |
| Pages | 402-422 |
| Publication date | 2006-06-01 |
| 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.2005.08.002 |
| OpenAlex | W2093950941 |
| Language | EN |
| Citations received | 27 |
| References cited | 51 |
Allocative efficiency · Double taxation · Economics · Evasion (ethics · Income tax · Inefficiency · Labour economics · Market economy · Microeconomics · Public economics · Tax Evasion · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Compliance Studies
What Do We Know about Tax Fraud
The Experimental Approach to Studying Employers' Hiring Behavior
Anti-corruption policy-making, discretionary power, and institutional quality
The Economic Psychology of Tax Behaviour
Artificiality
Measuring, explaining, and controlling tax evasion
When the state does not play dice
Cash and the Hidden Economy
Incorporating conditional morality into economic decisions
How Institutions and Attitudes Shape Tax Compliance
How perceptions of labor market opportunities predict happiness
Regional variation in tax compliance and the role of culture
Tax compliance under different institutional settings in Italy and Sweden
Gordon Tullock and experimental public choice
What is informality? (Mapping) “the art of bypassing the state” in Eurasian spaces - and beyond
When happy people make society unhappy
Happy taxation
Explaining gender differences in tax evasion
How income and tax rates provoke cheating – An experimental investigation of tax morale
The effects of rewards on tax compliance decisions
The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment
Taxpayer information assistance services and tax compliance behavior
Cultural Aspects of Tax Preferences in Transition Economies
Did You Pay Your Taxes?' How (Not) to Conduct Tax Evasion Surveys in Transition Countries
Financial Satisfaction and (in)formal Sector in a Transition Country
Risky Businesses? Young People in Informal Self-Employment in Sofia
Tax Morale
The Underground economies
Informal economic activity
Does Culture Matter? Tax Morale in an East-West-German Comparison
Understanding Social Preferences with Simple Tests
Why do people pay taxes?
Artificiality
Shadow economies around the world
In Search of Homo Economicus
Speaking to Theorists and Searching for Facts
Trust breeds trust
Income tax evasion
Shadow Economies
Income tax evasion
Erc
Institutions, Institutional Change and Economic Performance
The Volume of Payments and the Informal Economy in the Netherlands 1965–1982
Limited-dependent and qualitative variables in econometrics
The Shadow Economy in Transition Countries
Survey investigations of the hidden economy
On measuring tax evasion
Does fairness matter in tax reporting behavior
Tax evasion
Tax compliance within the context of gain and loss situations, expected and current asset position, and profession
Transforming Post-Communist Political Economies
Sorting out the Seeking
How Universal is Behavior? A Four Country Comparison of Spite and Cooperation in Voluntary Contribution Mechanisms
Sizing the government
Tax morale and (de-)centralization
Divergent evidence on free riding
Cross-Culture Comparison of Tax Morale and Tax Compliance
The “Spite” Dilemma in Voluntary Contribution Mechanism Experiments
The Informal Sector in Developed and Less Developed Countries
Social Norms and Economic Theory
| Unique citing works | 27 |
|---|---|
| Citations per year | 1,29 |
| Citation span | 2005 - 2025 (21) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 26 |