Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured in the media, impact intended tax compliance. We apply excerpts from newspaper coverage on tax issues to manipulate the trustworthiness and power of tax authorities in Austria...

In this paper we use monthly gasoline price data for all fifty U.S. states over the period 1984 to 1999 to examine the incidence of state gasoline excise taxes. Standard economic theory predicts full shifting of the excise tax to consumers when the supply of gasoline is perfectly elastic, and...

In this paper we examine what experiments on tax compliance have revealed about compliance behavior, and we discuss what these experiments can reveal about managerial and decision economics. We draw two general conclusions from this discussion. First, compliance is a complicated decision, one...