Culture differences and tax morale in the United States and in Europe
Tóm tắt
Từ khóa
Tài liệu tham khảo
Alm, 2004, “Sizing” the problem of the hard-to-tax, 11
Alm, 1992, Why do people pay taxes?, Journal of Public Economics, 48, 21, 10.1016/0047-2727(92)90040-M
Alm, 1999, Changing the social norm of tax compliance by voting, KYKLOS, 48, 141, 10.1111/j.1467-6435.1999.tb01440.x
Alm, 1995, Economic and noneconomic factors in tax compliance, KYKLOS, 48, 3, 10.1111/j.1467-6435.1995.tb02312.x
Anderson, 1992, Morality and monopoly: The constitutional political economy of religious rules, Cato Journal, 13, 373
Botelho, A., Harrison, G. W., Hirsch, M. A., & Rutström, E. E. (2001). Bargaining behaviour, demographics and nationality: A reconsideration of the experimental evidence. University of Minho, Working Paper Series No. 16.
Brandts, 2004, How universal is behavior? A four country comparison of spite and cooperation in voluntary contribution mechanisms, Public Choice, 119, 381, 10.1023/B:PUCH.0000033329.53595.1b
Buchan, 2004, When do fairness beliefs influence bargaining behavior: Experimental evidence from Japan and the United States, Journal of Consumer Research, 31, 181, 10.1086/383433
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2004). Effects of culture on tax compliance: A cross check of experimental and survey evidence. CREMA Working Paper Series, 2004-13, Basel.
Feld, 2002, Trust breeds trust: How taxpayers are treated, Economics of Governance, 3, 87, 10.1007/s101010100032
Feld, 2002, Tax evasion and voting: An experimental analysis, KYKLOS, 55, 197, 10.1111/1467-6435.00183
Frey, 1997
Frey, B. S. (2003). The role of deterrence and tax morale in taxation in the European Union. Jelle Zijlstra Lecture, Netherlands Institute for Advanced Study in the Humanities and Social Sciences (NIAS).
Frey, B. S., & Feld, L. P. (2002). Deterrence and morale in taxation: An empirical analysis. CESifo Working Paper No. 760, Munich.
Frey, 1986, Human behaviour: Possibilities explain action, Journal of Economic Psychology, 7, 137, 10.1016/0167-4870(86)90001-2
Frey, 1984, The hidden economy as an “unobserved” variable, European Economic Review, 26, 33, 10.1016/0014-2921(84)90020-5
Henrich, 2001, In search of homo economics: Behavioral experiments in 15 small-scale societies, The American Economic Review, 91, 73, 10.1257/aer.91.2.73
Hull, 2000, Religion still matters, Journal of Economics, 26, 35
Hull, 1989, Towards an economic theory of the church, International Journal of Social Economics, 16, 5, 10.1108/EUM0000000000444
Inglehart, 2000
Jackson, 1986, Tax compliance research: Findings, problems, and prospects, Journal of Accounting Literature, 5, 125
Kirchgässner, 1999, Schattenwirtschaft und moral: Anmerkungen aus ökonomischer perspektive, 425
Kirchler, 1997, The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation, Journal of Socio-Economics, 26, 421, 10.1016/S1053-5357(97)90005-6
Kirchler, 1998, Differential representations of taxes: Analysis of free associations and judgments of five employment groups, Journal of Socio-Economics, 27, 117, 10.1016/S1053-5357(99)80080-8
Kirchler, 1999, Reactance to taxation: Employers’ attitudes towards taxes, Journal of Socio-Economics, 28, 131, 10.1016/S1053-5357(99)00003-7
Lewis, 1982
Lipford, 1993, Preaching matters, Journal of Economic Behavior and Organization, 21, 235, 10.1016/0167-2681(93)90051-P
Long, 1991, The conduct of tax evasion experiments: Validation, analytical methods, and experimental realism, 128
Murphy, 2004, The role of trust in nurturing compliance: A study of accused tax avoiders, Law and Human Behavior, 28, 187, 10.1023/B:LAHU.0000022322.94776.ca
Ockenfels, 1999
Ockenfels, 1999, Types and patterns: An experimental East–West-German comparison of cooperation and solidarity, Journal of Public Economics, 71, 275, 10.1016/S0047-2727(98)00072-3
Oosterbeek, 2004, Culture differences in ultimatum game experiments: Evidence from a meta-analysis, Experimental Economics, 7, 171, 10.1023/B:EXEC.0000026978.14316.74
Pommerehne, 1996, Tax rates, tax administration and income tax evasion in Switzerland, Public Choice, 88, 161, 10.1007/BF00130416
Pyle, 1991, The economics of taxpayer compliance, Journal of Economic Surveys, 5, 163, 10.1111/j.1467-6419.1991.tb00131.x
Roth, 1991, Bargaining, market behavior, and human decision processes, The American Economic Review, 72, 256
Schmölders, 1960
Schmölders, 1970, Survey research in public finance: A behavioral approach to fiscal theory, Public Finance, 25, 300
Seidl, 2001, Taxpayers’ attitudes, behavior, and perception of fairness, Pacific Economic Review, 6, 255, 10.1111/1468-0106.00131
Strümpel, 1969, The contribution of survey research to public finance, 14
Schneider, 2002
Schneider, F., & Klinglmair, R. (2004). Shadow economies around the world: What do we know? CREMA Working Paper Series, 2004-03.
Smith, 1992, Reciprocity and fairness: Positive incentives for tax compliance, 223
Smith, 1991, Encouraging tax compliance with positive incentives: A conceptual framework and research directions, Law and Society Review, 13, 35
Song, 1978, Tax ethics and taxpayer attitudes: A survey, Public Administration Review, 38, 442, 10.2307/975503
Tittle, 1980
Torgler, 2001, Is tax evasion never justifiable?, Journal of Public Finance and Public Choice, 19, 143, 10.1332/251569201X15668905707203
Torgler, B. (forthcoming). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization.
Torgler, 2004, Tax morale in Australia: What factors shape it and has it changed over time?, Journal of Australian Taxation, 7, 298
Vogel, 1974, Taxation and public opinion in Sweden: An interpretation of recent survey data, National Tax Journal, 27, 499, 10.1086/NTJ41861983
Weck, H. (1983). Schattenwirtschaft: Eine möglichkeit zur einschränkung der öffentlichen verwaltung? Eine ökonomische analyse, finanzwissenschaftliche schriften 22. Bern: Lang.
Weck, 1984