Tax compliance within the context of gain and loss situations, expected and current asset position, and profession

By E. Kirchler, Boris Maciejovsky. 2001

148 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/78813db75a637c1f67f7bffec6710f84d5a97093

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Citations in the corpus

Why Pay Taxes? A Review of Tax Compliance Decisions (2007, methodology): “Prospect Theory (Kahneman & Tversky, 1979) for instance has been successfully applied in the field of tax research (e.g., Elffers & Hessing, 1997; Kirchler & Maciejovsky, 2001; Yaniv, 1999).”
Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D) (2010, background): “For instance, Kirchler and Maciejovsky (2001) asserted that women’s self-reported tax compliance was lower than men’s.”
Aggressive tax planning: Differentiating those playing the game from those who don't (2004, background): “The most dominant model of non-compliance in the regulatory field portrays the subject as an ‘amoral profit-seeker whose actions are motivated wholly by rational calculation of costs and opportunities’ (Kagan & Scholz, 1984, p. 69; see also Kirchler & Maciejovsky, 2001).”
Framing, gender and tax compliance (2003, methodology): “Finally, Kirchler and Maciejovsky (2001) found men to be more compliant than women, but they note that their actual sample was not representative and thus conclusions about gender and tax compliance cannot be generalized.”
Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? (2001, background): “…of psychological factors on the decision-outcome with respect to tax evasion, like framing effects (e.g., Chang, Nichols and Schultz, 1987; Kirchler and Maciejovsky, 2001; Robben, Webley Elffers and Hessing, 1990; Schepanski and Shearer, 1995), perceived justice and fairness (e.g.,…”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Several studies find that reduced complexity and greater tax knowledge increases tax compliance (Clotfelter, 1983; Kirchler & Maciejovsky, 2001; Park & Hyun, 2003).”
Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “Several studies found that reduced complexity and higher knowledge increased tax compliance (Clotfelter, 1983; Groenland & van Veldhoven, 1983; Kirchler & Maciejovsky, 2001; Park & Hyun, 2003; Wahlund, 1992; Wärneryd & Walerud, 1982).”