Tax evasion behavior
A psychological framework
Bibliographic Data
| ID | 11289754 |
|---|---|
| Authors | Edward Groenland (Tilburg University, corresponding author), Edward A G Groenland, Gery M van Veldhoven (Tilburg University) |
| Year | 1983 |
| Volume | 3 |
| Issue | 2 |
| Pages | 129-144 |
| Publication date | 1983-06-01 |
| 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 | 10.1016/0167-4870(83)90069-7 |
| OpenAlex | W1976483275 |
| Language | EN |
| Citations received | 28 |
| References cited | 11 |
Cognitive psychology · Economics · Evasion (ethics · Geography · Positive economics · Psychological research · Public economics · Scale (ratio · Subject (documents · Tax Evasion · Computer Science · Corporate Taxation and Avoidance · Psychology · Social Psychology · Taxation and Compliance Studies · Technology Adoption and User Behaviour
Does Culture Matter? Tax Morale in an East-West-German Comparison
The Economic Psychology of Tax Behaviour
Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism
Personality aspects of tax compliance
Education, Digitalization and Tax Evasion
Individual Personality, Values, and Tax Morale Among the Self‐Employed
Exploring the limits of self-reports and reasoned action
Is tax evasion macho? Testosterone, personality traits and evasion
Why lay social representations of the economy should count in economics
The importance of faith
Tax morale and conditional cooperation
Fiscalidad indirecta del libro en Europa
Decision frame and opportunity as determinants of tax cheating
The consequences of different strategies for measuring tax evasion behavior
Correlates of tax evasion
An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance
Measuring and explaining tax evasion
Shared subjective views, intent to cooperate and tax compliance
Tax evasion research
Enforced versus voluntary tax compliance
Taxpayer attitudes toward tax audit risk
Tax changes and economic behavior
Everyday representations of tax avoidance, tax evasion, and tax flight
True positives and false alarms in the detection of tax evasion
Tax evasion and inequity
Tax compliance within the context of gain and loss situations, expected and current asset position, and profession
Inferring Logit Models from Empirical Margins Using Proxy Data
Exposure to national flags reduces tax evasion
The psychology of taxation
Taxation and Public Opinion in Sweden
Fiscal Inequity and Tax Evasion
Generalized expectancies for internal versus external control of reinforcement.
Payroll taxes for social security in the United States
An attributional analysis of locus of control orientation and source of informational dependence
The Polls
Tax Ethics and Taxpayer Attitudes
Four components of the Rotter Internal-External scale
| Citations per year | 0.72 |
|---|---|
| Citation span | 1987 - 2026 (40) |
| Highly cited | No |