Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments

By Benno Torgler. 2002

586 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/b3f630b827cef77210f3b5269aec378a923f4950

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Citations in the corpus

From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “In this case, experimenters are talking to each other (Torgler, 2002).”
Tax Compliance, Tax Morale, and Governance Quality (2007, background): “to analyse cognitive processes that might be similar in reality (see Torgler 2002 ).”
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries (2006, background): “A main point, which is connected to the empirical and experimental findings, is that these deterrence models predict far too little compliance and far too much tax evasion (for an overview, see Alm, 1999; Torgler, 2002).”
Lies in Disguise. An experimental study on cheating (2013, background): “The payoff would equal 1, 2, 3, 4, or 5 CHF if the die number that came up was the corresponding payoff amount, and 0 CHF if the die number that came up was a 6.”
Russian Attitudes Toward Paying Taxes - Before, During and After the Transition (2006, background): “Others have resorted to experimental methods to examine the factors that determine why people pay taxes (Lewis 1982; Pommerehne, Hart and Frey 1994; Frey 1997, 2003; Alm, McClelland and Schulze 1992, 1999; Frey and Feld 2002; Feld and Tyran 2002; Torgler 2002).”
APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Torgler (2002) provides a comprehensive survey of experimental work on tax morale.”
The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2009, background): “A main point connected to the empirical and experimental findings is that these deterrence models predict far too little compliance and far too much tax evasion (for an overview, see Alm, 1999; Torgler, 2002).”
Progressive taxation and tax morale (2011, unknown): “Experimental research also confirms that the standard approach is not appropriate to explain tax evasion behavior (Torgler 2002).”