Tax compliance
| Abstract | Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy. | |||||||||
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V. Umashanker Trivedi, Mohamed Shehata & Bernadette Lynn (2003). Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis. Journal of Business Ethics 47 (3):175 - 197.
Lars Fallan (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics 18 (2):173 - 184.
Janne Chung & Viswanath Umashanker Trivedi (2003). The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior. Journal of Business Ethics 47 (2):133 - 145.
Juan Carlos Molero & Francesc Pujol (2012). Walking Inside the Potential Tax Evader's Mind: Tax Morale Does Matter. Journal of Business Ethics 105 (2):151-162.
Boris Maciejovsky, Herbert Schwarzenberger & Erich Kirchler (2012). Rationality Versus Emotions: The Case of Tax Ethics and Compliance. Journal of Business Ethics 109 (3):339-350.
Evelyn C. Hume, Ernest R. Larkins & Govind Iyer (1999). On Compliance with Ethical Standards in Tax Return Preparation. Journal of Business Ethics 18 (2):229 - 238.
James Alm & Benno Torgler (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics 101 (4):635-651.
Donna D. Bobek, Robin W. Roberts & John T. Sweeney (2007). The Social Norms of Tax Compliance: Evidence From Australia, Singapore, and the United States. Journal of Business Ethics 74 (1):49 - 64.
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