The Economic Psychology of Tax Behaviour

By E. Kirchler. 2007

1,002 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/077b7f63a03767416f8875ef21e50faf27455b10

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Citations in the corpus

Understanding Taxpayer Behaviour – New Opportunities for Tax Administration (2012, background): “These guide a taxpayer’s posture to the tax administration but are difficult to influence (OECD, 2010; Kirchler, 2007).”
How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium (2019, neutral): “In its wake, a large body of research has stressed the role of nonpecuniary motives more broadly (e.g., Kirchler 2007; Luttmer and Singhal 2014; Besley, Jensen, and Persson 2019), often referred to as “taxmorale.””
Consumer Expenditures and Home Production at Retirement – New Evidence from Germany (2007, background): “Kirchler (2007) presents another comprehensive discussion of the influence of such factors on tax compliance.”
The Shadow Economy and Work in the Shadow: What Do We (Not) Know? (2012, background): “The reasons for the unconvincing evidence of deterrence effects are discussed in the tax compliance literature by Andreoni, Erard and Feinstein (1998), Kirchler (2007) or Feld and Frey (2007).”
Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “These dimensions and their interactions jointly influence the level of tax compliance (Kirchler, 2007).”
Factors affecting tax compliance behaviour in self assessment system (2011, background): “…define tax compliance, for the purpose of this study, (based on IRS, (2009); ATO, (2009) and IRB (2009); Alm (1991); Jackson and Milliron (1986) and Kirchler (2007)), tax compliance is defined as taxpayers’ willingness to comply with tax laws, declare the correct income, claim the correct…”
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, background): “In what has been called the “slippery slope framework” (Kirchler, 2007; Kirchler, Hoelzl, and Wahl, 2008), it is possible to consider the relationship between authorities and citizens, and also to see the climate of interaction as significant in determining whether cooperation takes place…”
Shadow Economy: Estimation Methods, Problems, Results and Open questions (2018, background): “E.g. Feld and Frey (2007), Kirchler (2007), Torgler and Schneider (2009), Feld and Larsen (2005, 2009), Feld and Schneider (2010) (6) Deterrence Despite the strong focus on deterrence in policies fighting the shadow economy and the unambiguous insights of the traditional economic theory of tax…”
Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “Tax evaders should have an incentive to report at the top of a tax bracket rather than at the beginning or in the middle range, whereas honest taxpayers should report their income, independent of where it falls within a tax bracket (Kirchler 2007).”
Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalization of entrepreneurs in Pakistan (2016, background): “morality are associated with greater informality (Feld and Larsen 2012; Kirchler 2007; Torgler 2011; Torgler and Schneider 2009;Williams andMartinez-Perez 2014b).”
Why Pay Taxes? A Review of Tax Compliance Decisions (2007, background): “Attitudes were measured, prevailing social norms captured and lay theories explored, which people have in mind when brooding over their annual tax declarations (for an overview see Kirchler, 2007).”
Axe the Tax: Taxes are Disliked More than Equivalent Costs (2011, background): “…also shown that heuristics, biases, and framing effects, which affect decision making generally, also influence how people evaluate tax policies (e.g., Hardisty, Johnson, and Weber 2010; McCaffery and Baron 2006; Reimers 2009; for reviews, see Hill 2010; Kirchler 2007; McCaffery and Slemrod 2006).”
Cheating, emotions, and rationality: an experiment on tax evasion (2010, background): “This has motivated the exploration of other dimensions of tax compliance, like tax morale, social norms (Slemrod, 1998; Torgler, 2007; Kirchler, 2007), ethics (Blumenthal et al.”