Taxpayer Compliance
Setting New Agendas for Research
Bibliographic Data
| ID | 4085778 |
|---|---|
| Authors | Susan B Long, Susan Long (0000-0001-8995-8001), Judyth A Swingen |
| Year | 1991 |
| Volume | 25 |
| Issue | 3 |
| Pages | 637-683 |
| Publication date | 1991-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Law & Society Review (JOURNAL) |
| Journal identifiers | ISSN: 0023-9216 • E-ISSN: 1540-5893 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.2307/3053731 |
| OpenAlex | W2329887579 |
| Language | EN |
| Citations received | 15 |
| References cited | 19 |
Business · Compliance (psychology · Economics · Law and economics · Political science · Taxpayer · Corporate Taxation and Avoidance · Gender, Labor, and Family Dynamics · Law · Psychology · Social Psychology · Taxation and Compliance Studies
The Economic Psychology of Tax Behaviour
On measuring tax evasion
Tax changes and economic behavior
But everyone else is doing it’
Negotiating Strategies for Tax Disputes
A Public Management Road Less Travelled
An examination of tax practitioner decisions
True positives and false alarms in the detection of tax evasion
Why Do Public-Sector Clients Coproduce
The Cultural Grounding of Tax Issues
Trust and Taxpaying
Speaking in Two Voices
Decreasing Tax Collectors' Perceived Social Loafing through Collaborative Behaviors of Taxpayers
A Moral Appeal for Taxpayer Compliance
Which "Haves" Come Out Ahead and Why? Cultural Capital and Legal Mobilization in Frontline Law Enforcement
Unobtrusive Measures
Measuring delinquency
Taxation and Public Opinion in Sweden
Fiscal Inequity and Tax Evasion
Income tax evasion
Tax Evasion and Tax Rates
When Do We Think about Detection? Structural Opportunity and Taxpaying Behavior
The consequences of different strategies for measuring tax evasion behavior
Tax evasion
The Optimum Enforcement of Laws
Crime and Punishment
Exploring the limits of self-reports and reasoned action
Moral Suasion and Taxpayer Compliance
Encouraging Tax Compliance With Positive Incentives
A Communication Model of Taxpayer Honesty
| Unique citing works | 15 |
|---|---|
| Citations per year | 0,44 |
| Citation span | 1992 - 2014 (23) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 15 |