[go: up one dir, main page]
More Web Proxy on the site http://driver.im/
create a website
Tax Evasion: Cheating Rationally or Deciding Emotionally?. (2007). Villeval, Marie Claire ; Montmarquette, Claude ; Coricelli, Giorgio ; Joffily, Mateus .
In: CIRANO Working Papers.
RePEc:cir:cirwor:2007s-22.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 42

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Tax burden optimization on economic agents by modeling interaction in the taxation system. (2016). Sokolovskyi, Dmytro ; Sokolovska, Olena.
    In: MPRA Paper.
    RePEc:pra:mprapa:71110.

    Full description at Econpapers || Download paper

  2. A NEUROECONOMIC APPROACH OF TAX BEHAVIOR. (2012). Larissa-Margareta, Batrancea ; Ramona-Anca, Nichita .
    In: Annals of Faculty of Economics.
    RePEc:ora:journl:v:1:y:2012:i:1:p:649-654.

    Full description at Econpapers || Download paper

  3. On the Behavioral Economics of Crime. (2012). van Winden, Frans ; Ash, Elliott ; Frans A. A. M. van Winden, .
    In: Review of Law & Economics.
    RePEc:bpj:rlecon:v:8:y:2012:i:1:n:8.

    Full description at Econpapers || Download paper

  4. ”Thou shalt not covet ...”: Prohibitions, Temptation and Moral Values. (2010). Vanin, Paolo ; Cervellati, Matteo.
    In: Working Papers.
    RePEc:fem:femwpa:2010.54.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Allingham, M., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis.

  2. Alm J., McKee, M. (2006). Audit Certainty, Audit Productivity and Taxpayer Compliance. National Tax Journal 59, 80 1-16.

  3. Alm, J., Cronshaw, M.B., McKee, M. (1993). Tax compliance with endogenous audit selection rules. Kyklos 1, 27-45.

  4. Alm, J., McClelland, G.H., Schulze, W.D. (1992). Why do people pay taxes? Journal of Public Economics 48, 21-48.

  5. Andreoni, J., Erard, B., Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature 36, 8 18-860.

  6. Bault, N., Coricelli, G., Rustichini, A. (2007). Interdependent utilities: How social ranking affects choice behavior. Mimeo.
    Paper not yet in RePEc: Add citation now
  7. Bayer, R.C., Sutter, M. (2004). The excess burden of tax evasion - an experimental detection-concealment contest. Mimeo.

  8. Berntson (Eds). Handbook of Psychophysiology. Cambridge, MA: Cambridge University Press. Bradley, M.M., Lang, P.J. (2001). Measuring emotion: behavior, feeling and physiology.
    Paper not yet in RePEc: Add citation now
  9. Blumenthal, M., Christian, C., Slemrod, J. (2001). Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. National Tax Journal 54(1), 125-138.

  10. Bosco, L., Mittone, L. (1997). Tax evasion and moral constraints: some experimental evidence. Kyklos 50, 297-324.

  11. Boucsein, W. (1992). Electrodermal Activity. Plenum Series in Behavioral Psychology and Medicine, Plenum.
    Paper not yet in RePEc: Add citation now
  12. Bradley, M.M. (2000). Emotion and motivation. In J.T. Cacioppo, L.G. Tassinary, G.G.
    Paper not yet in RePEc: Add citation now
  13. Coricelli, G., Dolan R.J., Sirigu, A. (2007). Brain, emotion and decision making: the paradigmatic example of regret. TRENDS in Cognitive Sciences 11, 258-265.
    Paper not yet in RePEc: Add citation now
  14. Cowell, F. (1990). Cheating the Government: The Economics of Evasion. Cambridge, MA: MIT Press.

  15. Cummings, R.G., Martinez-Vazquez, J., McKee, M., Torgler, B. (2007). Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence. NCER Working Paper n°12.

  16. Damasio, A.R. (1994). Descartes Error, New York: Avon.
    Paper not yet in RePEc: Add citation now
  17. Dawson, M. E., Schell, A. M., Filion, D. L. (2000). The electrodermal system, in Cacioppo, J. T., Tassinary, L. G., and Berntson, G. (Eds.). Handbook of Psychophysiology, 2nd ed., Cambridge: Cambridge University Press.
    Paper not yet in RePEc: Add citation now
  18. Economic Journal, Forthcoming. Russell, J.A., Mehrabian, A. (1977). Evidence for a three-factor theory of emotions Journal of Research in Personality 11, 273-294.
    Paper not yet in RePEc: Add citation now
  19. Elffers, H. (1991). Income Tax Evasion: Theory and Measurement. Deventer: Kluwer Academic Publishers.
    Paper not yet in RePEc: Add citation now
  20. Fortin, B., Lacroix, B., Villeval, M.C. (2007). Tax Evasion and Social Interactions.

  21. Harbaugh W.T., Mayr, U., Burghart, D.R. (2007). Neural Responses to Taxation and Voluntary Giving Reveal Motives for Charitable Donations. Science, Forthcoming.
    Paper not yet in RePEc: Add citation now
  22. In R. Lane, L. Nadel (Eds). Cognitive Neuroscience of Emotion. Oxford: Oxford University Press. Charness, G., Gneezy, U. (2003). Portfolio Choice and Risk Attitudes: An Experiment.

  23. Journal of Public Economics 1(3-4), 323-338. Alm, J. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting. The Accounting Review 66(3), 577-593.
    Paper not yet in RePEc: Add citation now
  24. Journal of Public Economics, Forthcoming. Frijda, N. (1986). The Emotions. Cambridge: Cambridge University Press.
    Paper not yet in RePEc: Add citation now
  25. Kahneman, D., and Miller, D. (1986). Norm Theory: Comparing reality to its alternatives. Psychological Review 93, 136-153.
    Paper not yet in RePEc: Add citation now
  26. Lazarus, R.S. (1991). Emotion and adaptation. New York: Oxford University Press.
    Paper not yet in RePEc: Add citation now
  27. Lowenstein, G.F., Hsee, C.K., Weber, E.U., Welch, N. (2001). Risk as Feelings.
    Paper not yet in RePEc: Add citation now
  28. Mimeo. Collins, J.H., Plumlee, R.D. (1991). The taxpayers labor and reporting decision: The effect of audit schemes. The Accounting Review 66, 559-576.
    Paper not yet in RePEc: Add citation now
  29. National Tax Journal LI, 485-492. Slemrod, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives 21(1), 25-48.

  30. Pommerehne, W.W., Hart, A., Frey, B.S. (1994). Tax morale, tax evasion and he choice of policy instruments in different political systems. Public Finance 49, 52-69.
    Paper not yet in RePEc: Add citation now
  31. Psychological Bulletin 127, 267-286. Myles, G.D., Naylor, R.A. (1996). A Model of Tax Evasion with Group Conformity and Social Customs. European Journal of Political Economy 12(1), 49-66.

  32. Rubinstein A. (2007). Instinctive and Cognitive Reasoning: A Study of Responses Times.

  33. Schwartz, R., Orleans, 5. (1967). On legal sanctions. University of Chicago Law Review 34, 282-300.
    Paper not yet in RePEc: Add citation now
  34. Slemrod, J. (1998). On voluntary compliance, voluntary taxes, and social capital.

  35. Spicer, M.W., Thomas, J.E. (1982). Audit probabilities and the tax evasion decision: An experimental approach. Journal of Economic Psychology 2, 24 1-245.

  36. Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. Journal of Economic Surveys 16(5), 657-683.

  37. Torgler, B. (2004). Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland. Economics of Governance 5(3), 235-253.

  38. Tversky, A., Kahneman, D., (1991). Loss aversion in riskless choice: A reference dependent model. Quarterly Journal of Economics 106(4), 1039-6 1.

  39. U.S. Department of the Treasury, Internal Revenue Service. (2006). Updated Estimates of the TY 200] Individual Income Tax Underreporting Gap. Overview. Washington, D.C.: Office of Research, Analysis and Statistics.
    Paper not yet in RePEc: Add citation now
  40. Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology 25, 213-228.

  41. Yitzhaki, 5. (1974). A note on `Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics 3(2), 201-202.

  42. Zajonc, R.B. (1980). Feeling and Thinking: Preferences Need No Inferences. American Psychologist 35, 15 1-175.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Trade misreporting: Evidence from Pakistani importers. (2024). Liaqat, Zara ; Hussain, Karrar ; Khan, Bilal M.
    In: The World Economy.
    RePEc:bla:worlde:v:47:y:2024:i:2:p:390-414.

    Full description at Econpapers || Download paper

  2. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Kirchler, Erich ; Kasper, Matthias ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/223.

    Full description at Econpapers || Download paper

  3. Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers. (2016). Pattitoni, Pierpaolo ; Patuelli, Roberto ; Ferretti, Riccardo.
    In: Working Paper series.
    RePEc:rim:rimwps:16-16.

    Full description at Econpapers || Download paper

  4. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano .
    In: Economics Letters.
    RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114.

    Full description at Econpapers || Download paper

  5. Taxpayers Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:25551.

    Full description at Econpapers || Download paper

  6. Wages and Sanctions against Hierarchical Corruption. (2007). KANSO, Fadi .
    In: CAE Working Papers.
    RePEc:cgm:wpaper:51.

    Full description at Econpapers || Download paper

  7. Tax-tariff reform with costs of tax administration. (2006). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2006-14.

    Full description at Econpapers || Download paper

  8. Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. (2005). Ratto, Marisa ; Ulph, David ; Thomas, Richard.
    In: The Centre for Market and Public Organisation.
    RePEc:bri:cmpowp:05/127.

    Full description at Econpapers || Download paper

  9. Tax-tariff reform with costs of tax administration. (2005). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-21.

    Full description at Econpapers || Download paper

  10. Capital Subsidies and the Underground Economy. (2005). Marzano, Elisabetta ; Chiarini, Bruno ; Busato, Francesco ; de Angelis, Pasquale.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-10.

    Full description at Econpapers || Download paper

  11. A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412010.

    Full description at Econpapers || Download paper

  12. Moral constraints and the evasion of income tax. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412008.

    Full description at Econpapers || Download paper

  13. Tax Evasion in Interrelated Taxes. (2004). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401001.

    Full description at Econpapers || Download paper

  14. The Intriguing Nexus Between Corruption and Capital Account Restrictions. (2004). Siemers, Lars ; Dreher, Axel.
    In: Development and Comp Systems.
    RePEc:wpa:wuwpdc:0306004.

    Full description at Econpapers || Download paper

  15. Corporate Tax Evasion with Agency Costs. (2004). Slemrod, Joel ; Crocker, Keith J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10690.

    Full description at Econpapers || Download paper

  16. Tax Evasion and Social Interactions. (2004). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1359.

    Full description at Econpapers || Download paper

  17. Globalisation, inequality and redistribution. (2004). Cappelen, Alexander ; Bjorvatn, Kjetil.
    In: Memorandum.
    RePEc:hhs:osloec:2004_016.

    Full description at Econpapers || Download paper

  18. Tax Morale and Optimal Taxation. (2004). Sausgruber, Rupert ; Güth, Werner ; Gueth, Werner.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2004-12.

    Full description at Econpapers || Download paper

  19. Tax Evasion and Corruption in Tax Administration. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: Public Economics.
    RePEc:wpa:wuwppe:0310001.

    Full description at Econpapers || Download paper

  20. The Politics of Tax Administration: Evidence from Spain. (2003). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0303004.

    Full description at Econpapers || Download paper

  21. Corruption and Tax Evasion with Competitive Bribes. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:112.

    Full description at Econpapers || Download paper

  22. The Impact of Federal Tax Credits for Higher Education Expenses. (2003). Long, Bridget.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9553.

    Full description at Econpapers || Download paper

  23. Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance. (2003). Maciejovsky, Boris ; Schwarzenberger, Herbert ; Kirchler, Erich.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2003-14.

    Full description at Econpapers || Download paper

  24. Voting on Redistribution with Tax Evasion. (2003). Borck, Rainald.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp329.

    Full description at Econpapers || Download paper

  25. Sticks and Carrots. (2003). Cowell, Frank.
    In: STICERD - Distributional Analysis Research Programme Papers.
    RePEc:cep:stidar:68.

    Full description at Econpapers || Download paper

  26. Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0209007.

    Full description at Econpapers || Download paper

  27. Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0205003.

    Full description at Econpapers || Download paper

  28. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  29. Tax Evasion and Work in the Underground Sector. (2002). Smith, Nina ; Graversen, Ebbe.
    In: CLS Working Papers.
    RePEc:hhs:aarcls:2001_002.

    Full description at Econpapers || Download paper

  30. Tax competition and tax harmonization with evasion. (2002). Hernandez-Murillo, Ruben ; Gandelman, Nestor.
    In: Working Papers.
    RePEc:fip:fedlwp:2002-015.

    Full description at Econpapers || Download paper

  31. Tax Evasion and Trust. (2001). Wintrobe, Ronald.
    In: UWO Department of Economics Working Papers.
    RePEc:uwo:uwowop:200111.

    Full description at Econpapers || Download paper

  32. Tax Rates and Tax Evasion: Evidence from Missing Imports in China. (2001). Wei, Shang-Jin ; Fisman, Raymond.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8551.

    Full description at Econpapers || Download paper

  33. Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure. (2001). Skinner, Jonathan ; Silverman, Elaine.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8133.

    Full description at Econpapers || Download paper

  34. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?. (2001). schneider, friedrich ; Maciejovsky, Boris ; Kirchler, Erich.
    In: Economics working papers.
    RePEc:jku:econwp:2001_04.

    Full description at Econpapers || Download paper

  35. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  36. Wages, Unemployment, and the Underground Economy. (2001). Larsen, Birthe ; Kolm, Ann-Sofie.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2001_008.

    Full description at Econpapers || Download paper

  37. Tax evasion, corruption, and the remuneration of heterogeneous inspectors. (2000). Wane, Waly.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2394.

    Full description at Econpapers || Download paper

  38. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (2000). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0006.

    Full description at Econpapers || Download paper

  39. Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis. (2000). Tedds, Lindsay ; Giles, David.
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0003.

    Full description at Econpapers || Download paper

  40. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

    Full description at Econpapers || Download paper

  41. Tax Evasion and Trust. (2000). Mongrain, Steeve ; Marceau, Nicolas ; Boadway, Robin.
    In: Cahiers de recherche CREFE / CREFE Working Papers.
    RePEc:cre:crefwp:104.

    Full description at Econpapers || Download paper

  42. Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. (1999). Giles, David ; Johnson, Betty J. ; Werkneh, Gugsa T..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9911.

    Full description at Econpapers || Download paper

  43. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (1999). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9910.

    Full description at Econpapers || Download paper

  44. The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. (1999). Giles, David ; Caragata, Patrick J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9904.

    Full description at Econpapers || Download paper

  45. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

    Full description at Econpapers || Download paper

  46. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction. (1998). Gang, Ira.
    In: Departmental Working Papers.
    RePEc:rut:rutres:199506.

    Full description at Econpapers || Download paper

  47. A General Model of the Behavioral Response to Taxation. (1998). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6582.

    Full description at Econpapers || Download paper

  48. Tax Arbitrage and Labor Supply. (1998). Persson, Mats ; Agell, Jonas.
    In: Seminar Papers.
    RePEc:hhs:iiessp:0647.

    Full description at Econpapers || Download paper

  49. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

    Full description at Econpapers || Download paper

  50. Tax evasion in a semi-decentralised tax administration. (). Alejandro Estelle-Moré, .
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:48.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-01-14 18:37:17 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.