Sequences of audits, tax compliance, and taxpaying strategies

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Alm, 1991, A perspective on the experimental analysis of taxpayer reporting, The Accounting Review, 66, 577

Alm, 1993, Tax compliance with endogenous audit selection rules, Kyklos, 46, 27, 10.1111/j.1467-6435.1993.tb02405.x

Alm, 1992, Estimating the determinants of taxpayer compliance with experimental data, National Tax Journal, 45, 107, 10.1086/NTJ41788949

Alm, 1992, Why do people pay taxes?, Journal of Public Economics, 48, 21, 10.1016/0047-2727(92)90040-M

Andreoni, 1998, Tax compliance, Journal of Economic Literature, 36, 818

Angermeier, 1994, Verstärker programme, 65

Antonides, 1995, True positives and false alarms in the detection of tax evasion, Journal of Economic Psychology, 16, 617, 10.1016/0167-4870(95)00027-4

Benjamini, 1985, Optimal tax evasion and optimal tax evasion policy: Behavioral aspects, 245

Bergman, 2006, Do audits enhance compliance? An empirical assessment of VAT enforcement, National Tax Journal, 59, 817, 10.17310/ntj.2006.4.04

Bernasconi, 1998, Tax evasion and orders of risk aversion, Journal of Public Economics, 67, 123, 10.1016/S0047-2727(97)00051-0

Bernasconi, M., & Mittone, L. (2003). Income tax evasion and artificial reference points: Two experiments. Working paper retrieved January 2008. Available from http://www.ceel.economia.unitn.it/papers/papero03_05.pdf.

Bernasconi, 2004, Tax evasion, tax rates, and reference dependence, Finanz Archiv, 60, 422, 10.1628/0015221042396122

Chung, 1976, On complaints about “high” taxes: An analytical note, Public Finance, 31, 36

Collins, 1991, The taxpayer’s labor and reporting decision: The effect of audit schemes, The Accounting Review, 66, 559

Dawes, 1980, Social dilemmas, Annual Review of Psychology, 31, 169, 10.1146/annurev.ps.31.020180.001125

Erard, 1992, The influence of tax audits on reporting behavior, 95

Estes, 1944, An experimental study of punishment, Psychological Monographs, 57

Falkinger, 1991, Rewards versus penalties: On a new policy against tax evasion, Public Finance Quarterly, 19, 67, 10.1177/109114219101900104

Feld, L. P., Frey, B. S., & Torgler, B. (2006). Rewarding honest taxpayers? Evidence on the impact of rewards from field experiments. Working Paper No. 16. Retrieved May 2007. Available from http://www.crema-research.ch/papers/2006-16.pdf.

Ferster, 1957

Gilovich, 1983, Biased evaluation and persistence in gambling, Journal of Personality and Social Psychology, 44, 1110, 10.1037/0022-3514.44.6.1110

Guala, 2005, Experiments in economics: External validity and the robustness of phenomena, Journal of Economic Methodology, 12, 495, 10.1080/13501780500342906

Kirchler, 2007

Kirchler, 2008, Enforced versus voluntary tax compliance. The “slippery slope” framework, Journal of Economic Psychology, 29, 210, 10.1016/j.joep.2007.05.004

Long, S.B., & Schwartz, R.D. (1987). The impact of IRS audits on taxpayer compliance: A field experiment in specific deterrence. In Paper presented at the annual meeting of the Law and Society Association. Washington, DC.

Maciejovsky, 2007, Misperception of chance and loss repair: On the dynamics of tax compliance, Journal of Economic Psychology, 28, 678, 10.1016/j.joep.2007.02.002

Messick, 1983, Solving social dilemmas: A review, 11

Mittone, 2006, Dynamic behaviour in tax evasion: An experimental approach, The Journal of Socio-Economics, 35, 813, 10.1016/j.socec.2005.11.065

Pogarsky, 2003, Can punishment encourage offending? Investigating the “resetting” effect, Journal of Research in Crime and Delinquency, 40, 95, 10.1177/0022427802239255

Skinner, 1938

Skinner, 1969

Spicer, 1985, Tax evasion and heuristics: A research note, Journal of Public Economics, 26, 263, 10.1016/0047-2727(85)90009-X

Srinivasan, 1973, Tax evasion: A model, Journal of Public Economics, 2, 339, 10.1016/0047-2727(73)90024-8

Thorndike, 1898, Animal intelligence, Psychological Review Monograph Supplement, 2

Torgler, 2002, Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments, Journal of Economic Surveys, 16, 657, 10.1111/1467-6419.00185

Tversky, 1973, Availability: A heuristic for judging frequency and probability, Cognitive Psychology, 5, 207, 10.1016/0010-0285(73)90033-9

Tversky, 1974, Judgement under uncertainty: Heuristics and biases, Science, 185, 1124, 10.1126/science.185.4157.1124

von Neumann, 1944

Webley, 1987, Audit probabilities and tax evasion in a business simulation, Economics Letters, 25, 267, 10.1016/0165-1765(87)90226-6

Webley, 1991

Weigel, 1987, Tax evasion research: A critical appraisal and theoretical model, Journal of Economic Psychology, 8, 215, 10.1016/0167-4870(87)90021-3