The Economic Psychology Of Tax Behaviour

By D. Herrmann. 2016

165 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/82f9182aa910f0eaf7c06a730f3a97031516ec91

How researchers see this paper

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

1. Martin Voracek
2. Eva Hofmann
3. Heang Boong Taing
4. Yongjin Chang
5. E. Kirchler
6. C. Bock
7. Barbara Kastlunger
8. James Alm

Citations in the corpus

• Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries (2017, background): “However, it was also found that high tax complexity, thus, limited understanding of one’s tax duties and high insecurity, fuel compliance (Kirchler, 2007).”
• Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, methodology): “Adopting a social and psychological approach, Roth and Scholz (1989) define tax compliance as the “ accurate reporting of tax liability ” (p. 20 ), and Kirchler (2007) identifies it to be “ taxpayers ’ willingness to pay their taxes ” (p. 21 ).”