Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework
Tóm tắt
Từ khóa
Tài liệu tham khảo
Adams, C., & Webley, P. (2001). Small business owners’ attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22(2), 195–216.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.
Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107–114.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–860.
Ayres, I., & Braithwaite, J. (1992). Responsive regulation: Transcending the deregulation debate. New York: Oxford University Press.
Becker, G. S. (1968). Crime and punishment: An economic approach. The Journal of Political Economy, 76(2), 169–217.
Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non-compliant actions. In V. Braithwaite (Ed.), Taxing democracy (pp. 15–39). Hants, UK: Ashgate.
Braithwaite, V. (2007). Responsive regulation and taxation: Introduction. Law and Policy, 29(1), 3–11.
Braithwaite, V. (2009). Defiance in taxation and governance: Resisting and dismissing authority in a democracy. Cheltenham, UK: Edward Elgar.
Cialdini, R. B. (1996). The triple tumor structure of organizational behavior. In D. M. Messick & A. E. Tenbrunsel (Eds.), Codes of conduct (pp. 44–58). New York: Sage.
Cullis, J., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2–3), 305–321.
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi experiment. Journal of Economic Psychology, 17(3), 387–402.
Feld, L. P., & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3(2), 87–99.
Feld, L. P., & Frey, B. S. (2005). Illegal, immoral, fattening or what?: How deterrence and responsive regulation shape tax morale. In C. Bajada & F. Schneider (Eds.), Size, causes, and consequences of underground economy. An international perspective (pp. 16–37). Aldershot: Ashgate.
Fischer, J. A. (2008, September). Enforced versus voluntary tax compliance: Testing the interplay hypothesis against field data. Paper presented at the meeting of the International Association for Research in Economic Psychology, Rome, Italy.
Frey, B. (1997). A constitution for knaves crowds out civic virtues. The Economic Journal, 107(443), 1043–1053.
Hartner, M., Rechberger, S., & Kirchler, E. (2009). SIT-Tax: European transfer payments: Fragebogen, Datenerhebung und Stichprobe. Working paper 3, Universität Wien.
Hotaling, A. W., & Arnold, D. F. (1981). The underground economy. Massachusetts CPA Review, 55(3), 6–11.
Kirchler, E. (1999). Reactance to taxation: Employers’ attitudes towards taxes. Journal of Socio-Economics, 28(2), 131–138.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008a). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2008b). Why pay taxes? A review of tax compliance decisions. In J. Alm, J. Martinez-Vazquez, & B. Torgler (Eds.), Developing alternative frameworks for explaining tax compliance (pp. 15–31). London: Routledge.
Minor, W. (1978). Deterrence research: Problems of theory and method. In J. A. Cramer (Ed.), Preventing crime (pp. 21–45). Beverly Hills: Sage.
Schmölders, G. (1970). Survey research in public finance—A behavioral approach to fiscal theory. Public Finance, 25(2), 300–306.
Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442–452.
Tenbrunsel, A. E., & Messick, D. M. (1999). Sanctioning systems, decision frames, and cooperation. Administrative Science Quarterly, 44(4), 684–707.
Tittle, C. (1980). Sanctions and social deviance: The question of deterrence. New York: Praeger.
Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal, 27(4), 499–513.
Wahl, I., Muehlbacher, S., & Kirchler, E. (2010). The impact of voting on tax payments. Kyklos, 63(1), 144–158.
Webley, P., Robben, H. S. J., Elffers, E., & Hessing, D. J. (1991). Tax evasion: An experimental approach. Cambridge, England: Cambridge University Press.