Sequences of audits, tax compliance, and taxpaying strategies

By Barbara Kastlunger, E. Kirchler, Luigi Mittone, Julia Pitters. 2009

176 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Marketing

View Paper: https://www.semanticscholar.org/paper/3d72e4205ad1dbb55bfff4a240dedb72555b8e73

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Bernadette Kamleitner
2. Christian Korunka
3. E. Kirchler
4. Friedrich Schneider
5. Fany Inasius
6. Barbara Kastlunger
7. James Alm
8. Mohd Rizal Palil

In Economics and Econometrics

1. Bernadette Kamleitner
2. Christian Korunka
3. E. Kirchler
4. Fany Inasius
5. Friedrich Schneider
6. James Alm
7. Barbara Kastlunger
8. Mohd Rizal Palil

In Marketing

1. Bernadette Kamleitner
2. E. Kirchler

Citations in the corpus

• Tax compliance of small business owners (2012, background): “Third, experimental simulations indicate particularly positive effects of audits on compliance if they occur early in the tax life (Kastlunger et al., 2009; Mittone, 2006).”
• WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “This effect is generally found in laboratory experiments in which tax compliance of audited taxpayers falls immediately after an audit (Mittone, 2006; Maciejovsky, Kirchler, and Schwarzenberger, 2007; Kastlunger et al., 2009), before recovering somewhat in succeeding rounds.”