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isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~isPartOf:"European journal of political economy"
~subject:"Besteuerungsverfahren"
~subject:"Tax avoidance"
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Besteuerungsverfahren
Tax avoidance
Criminal tax law
20
Steuerstrafrecht
20
Theorie
11
Theory
11
Steuermoral
10
Steuervermeidung
10
Tax compliance
10
Einkommensteuer
7
Income tax
7
USA
5
United States
5
Tax evasion
4
Cross-border tax evasion
3
Steuerflucht
3
Außenprüfung
2
Experiment
2
Financial audit
2
Finanzverwaltung
2
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Game theory
2
Prospect Theory
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Prospect theory
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Sales tax
2
Social norm
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Social norms
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Soziale Norm
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Spieltheorie
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Tax audit
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Umsatzsteuer
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Wirtschaftsprüfung
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1979-1990
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1985
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1988-1990
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ATM
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Asymmetric information
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English
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Abraham, Martin
1
Blesse, Sebastian
1
Brink, William Douglas
1
Cheng, C. S. Agnes
1
Di Gioacchino, Debora
1
Doxey, Marcus M.
1
Fantozzi, Roberto
1
Fichera, Domenico
1
Hsieh, Chih-Chieh Chris
1
Immordino, Giovanni
1
Koskela, Erkki
1
Lawson, James G.
1
Li, Wanfu
1
Lin, Kenny Z.
1
Lorek, Kerstin
1
Marjit, Sugata
1
Mishra, Suryaprakash
1
Mitra, Sandip
1
Pittman, Jeffrey A.
1
Raitano, Michele
1
Richter, Friedemann
1
Russo, Francesco Flaviano
1
Stinson, Shane R.
1
Wang, Zi-Tian
1
White, Richard A.
1
Wrede, Matthias
1
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
European journal of political economy
CESifo working papers
44
International tax and public finance
29
Journal of public economics
28
Journal of economic behavior & organization : JEBO
27
Journal of economic psychology : research in economic psychology and behavioral economics
19
Public finance review : PFR
18
CESifo Working Paper Series
17
Tulane University Economics working paper
17
Working paper
17
Discussion paper
15
National tax journal
12
Discussion papers / CEPR
11
Discussion paper series / IZA
10
Tax avoidance and the rule of law
10
Economics letters
9
NBER working paper series
9
IZA Discussion Paper
8
Journal of behavioral and experimental economics
8
Working paper series
8
Applied economics letters
7
FinanzArchiv : European journal of public finance
7
NBER Working Paper
7
Public finance
7
Working papers
7
CASE reports
6
CESifo Working Paper
6
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
6
Economia politica : journal of analytical and institutional economics
6
Economic modelling
6
Economics of governance
6
Economies : open access journal
6
Festschrift für Wolfram Reiss zum 65. Geburtstag
6
Journal of international accounting auditing & taxation
6
Working paper / World Institute for Development Economics Research
6
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
5
European economic review : EER
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
IMF working papers
5
International journal of economics and financial issues : IJEFI
5
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ECONIS (ZBW)
11
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1
VAT adoption and corporate income tax avoidance
Cheng, C. S. Agnes
;
Hsieh, Chih-Chieh Chris
;
Lin, Kenny Z.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 9-35
Persistent link: https://www.econbiz.de/10014534265
Saved in:
2
Do your tax problems make tax evasion seem more justifiable? : evidence from a survey experiment
Blesse, Sebastian
- In:
European journal of political economy
78
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014457419
Saved in:
3
Tax evasion by tax deferment : sham litigation with an informal credit market
Marjit, Sugata
;
Mishra, Suryaprakash
;
Mitra, Sandip
- In:
European journal of political economy
69
(
2021
),
pp. 1-5
Persistent link: https://www.econbiz.de/10013275305
Saved in:
4
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
Saved in:
5
Tax evasion and tax morale : a social network analysis
Di Gioacchino, Debora
;
Fichera, Domenico
- In:
European journal of political economy
65
(
2020
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012499948
Saved in:
6
The determinants and consequences of tax audits : some evidence from China
Li, Wanfu
;
Pittman, Jeffrey A.
;
Wang, Zi-Tian
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
1
,
pp. 91-122
Persistent link: https://www.econbiz.de/10012116191
Saved in:
7
Breaking the norms : when is evading inheritance taxes socially acceptable?
Abraham, Martin
;
Lorek, Kerstin
;
Richter, Friedemann
; …
- In:
European journal of political economy
52
(
2018
),
pp. 85-102
Persistent link: https://www.econbiz.de/10011973281
Saved in:
8
Cashless payments and tax evasion
Immordino, Giovanni
;
Russo, Francesco Flaviano
- In:
European journal of political economy
55
(
2018
),
pp. 36-43
Persistent link: https://www.econbiz.de/10011976399
Saved in:
9
Political cycle and reported labour incomes in Italy: quasi-experimental evidence on tax evasion
Raitano, Michele
;
Fantozzi, Roberto
- In:
European journal of political economy
39
(
2015
),
pp. 269-280
Persistent link: https://www.econbiz.de/10011535569
Saved in:
10
The effects of a shared interest and regret salience on tax evasion
Brink, William Douglas
;
White, Richard A.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 109-135
Persistent link: https://www.econbiz.de/10011625698
Saved in:
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