Tax compliance within the context of gain and loss situations, expected and current asset position, and profession

Journal of Economic Psychology - Tập 22 Số 2 - Trang 173-194 - 2001
Erich Kirchler1, Boris Maciejovsky1
1Department of Psychology, University of Vienna, Unit of Economic Psychology, Universitätsstraße 7, A-1010 Vienna, Austria

Tóm tắt

Từ khóa


Tài liệu tham khảo

Camerer, C. (1998). Prospect theory in the wild: Evidence from the field. California Institute of Technology. Working Paper No. 1037. Pasadena, CA

Chang, 1987, Taxpayer attitudes towards tax audit risk, Journal of Economic Psychology, 8, 299, 10.1016/0167-4870(87)90025-0

Cox, D., & Plumley. (1988). Analyses of voluntary compliance rates for different income source classes. Unpublished report, IRS, Research Division. Washington, DC

Elffers, 1997, Influencing the prospects of tax evasion, Journal of Economic Psychology, 18, 289, 10.1016/S0167-4870(97)00009-3

Erikson, 1996, Tax knowledge and attitudes towards taxation: A report on a quasi-experiment, Journal of Economic Psychology, 17, 387, 10.1016/0167-4870(96)00015-3

Falkinger, 1995, Tax evasion, consumption of public goods and fairness, Journal of Economic Psychology, 16, 63, 10.1016/0167-4870(94)00038-C

Friedland, 1978, A simulation study of income tax evasion, Journal of Public Economics, 10, 107, 10.1016/0047-2727(78)90008-7

Groenland, 1983, Tax evasion behavior: A psychological framework, Journal of Economic Psychology, 3, 129, 10.1016/0167-4870(83)90069-7

Grossman, P. J., & Eckel, C. C. (2000). Biases in forecasting the risk attitudes of others. Paper presented at the 25th Annual Colloquium of the International Association for Research in Economic Psychology (IAREP) and the Society for the Advancement of Behavioral Economics (SABE), 12–16 July 2000, Baden/Vienna, Austria

Hasseldine, 1998, Prospect theory and tax reporting decision: implications for tax administrators, Bulletin for International Fiscal Documentation, 52, 501

Hite, 1987, An application of attribution theory in taxpayer noncompliance research, Public Finance, 42, 105

Kahneman, 1979, Prospect theory: An analysis of decision under risk, Econometrica, 47, 263, 10.2307/1914185

Kirchler, 1997, Balance between giving and receiving: Tax morality and satisfaction with fiscal policy as they relate to the perceived just distribution of public resources, Reitaku International Journal of Economic Studies, 5, 59

Robben, 1990, Decision frames, opportunity and tax evasion: An experimental approach, Journal of Economic Behavior and Organization, 14, 353, 10.1016/0167-2681(90)90063-J

Robben, 1990, Decision frame and opportunity as determinants of tax cheating: An international experimental study, Journal of Experimental Psychology, 11, 341

Schepanski, 1995, A prospect theory account of the income tax withholding phenomenon, Organizational Behavior and Human Decision Processes, 63, 174, 10.1006/obhd.1995.1071

Schmölders, G. (1975). Einführung in die Geld- und Finanzpsychologie. Darmstadt: Wissenschaftliche Buchgemeinschaft

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

Vogel, 1974, Taxation and public opinion in Sweden: An interpretation of recent survey data, National Tax Journal, 27, 499, 10.1086/NTJ41861983

Von Neumann, 1944

Wärneryd, 1982, Taxes and economic behavior: Some interview data on tax cheating in Sweden, Journal of Economic Psychology, 2, 187, 10.1016/0167-4870(82)90003-4

Webley, 1991

Yaniv, 1999, Tax compliance and advance tax payments: A prospect theory analysis, National Tax Journal, 52, 753, 10.1086/NTJ41789428