Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

By James Alm. 2012

589 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, Safety Research

View Paper: https://www.semanticscholar.org/paper/3aed200709d29e25a0770b548b86e32816bff2ea

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Citations in the corpus

Corruption and firm tax evasion (2016, methodology): “…employ both instrumental variables methods and propensity score matching 2 See Cowell (1990), Andreoni, Erard, and Feinstein (1998), Slemrod and Yitzhaki (2002), Sandmo (2005, 2012), Slemrod (2007), Torgler (2007), and Alm (2012) for comprehensive surveys and assessments of the evasion literature.”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “…some 7 See: Cowell (1990), Pyle (1991), Andreoni, Erard, and Feinstein (1998), Alm (1999), Richardson and Sawyer (2001), Slemrod and Yitzhaki (2002), Kirchler (2007), Slemrod (2007), Torgler (2007), Alm (2012), Sandmo (2012), Slemrod and Weber (2012), and Hashimzade, Myles, and Tran-Nam (2013).”
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, methodology): “While the deterent effects of audits and sanctions have often been shown in lab experiments (Alm, Sanchez, and de Juan, 1995), even in the artificial laboratory situation – where morality plays a subordinate role – their influence is often less than expected. Other variables also often have mixed ef”
How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium (2019, methodology): “To discipline our analysis of treatment effect heterogeneity, we use the causal forest algorithm created by Wager and Athey (2018).(25) Figure 4 plots the dispersion of the treatment effects by treatment category (bin size is set to 0.”
Empathy, sympathy, and tax compliance (2014, background): “Comparative statics analysis is straightforward and (largely) intuitive (Alm, 2012).”
Understanding Taxpayer Behaviour – New Opportunities for Tax Administration (2012, background): “24 Alm (2012) provides an overview of a related strand of the literature, on the use of laboratory experiments to test theories on tax compliance.”
Taxes, corruption, and entry (2016, unknown): “Although many countries have adopted VAT, individuals might not register their business Footnote 2 continued to lower tax liability, or register but submit personal expense invoices as business expense (Alm 2012; Gordon and Li 2009).”