An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong

By Chris Chan, C. Troutman, D. O'Bryan. 2000

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Tax compliance of small business owners (2012, background): “However, as Chang et al. (1987) point out, there are other possible decision frames.”
Factors affecting tax compliance behaviour in self assessment system (2011, methodology): “Section A and C were developed based on Kogan and Wallach (1964), Troutman (1993) and Chan et al. (2000) while Section B was developed based on Section 4 (a) to (f) of the Income Tax Act 1967 as well as studies conducted by Harris (1989); Eriksen and Falllan (1996); Loo (2006); Loo and Ho (2005).”
A critical review of Fischer tax compliance model: A research synthesis (2009, background): “The study conducted by Chan et al. (2000) reveal that higher education is directly linked to an increased likelihood of tax compliance.”
Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, methodology): “The result equally agrees with previous studies which reported significant positive relationship between attitude to tax evasion and compliance behaviour (Eriksen and Fallan, 1996; Kirchler et al., 2008; Chan et al., 2000; Trivedi et al., 2005).”
Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “Chan, Troutman, and O ’ Bryan (2000) claim that better educated taxpayers have a more positive attitude toward tax compliance.”