Social Behaviors, Enforcement, and Tax Compliance Dynamics

By Jon S. Davis, Gary Hecht, Jon D. Perkins. 2003

193 citations recorded by the source corpus.

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The shadow economy (2002, unknown): “0 De Grazia (1983), Schneider (1998a, 1998b) and own calculations”
Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance (2016, background): “If taxpayers perceive that a tax system lacks fairness they will be able to rationalize evasion (Davis et al., 2003).”
Analyzing the Role of Social Norms in Tax Compliance Behavior (2013, background): “Further, many prior studies (e.g., Cowell 1990; Porcano and Price 1993; Alm et al. 1999; Davis et al. 2003) have used terms similar to ‘‘social norm’’ to mean one or more of the social norm constructs discussed above, without a precise definition of which type of norm is actually affecting behavior.”
The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States (2007, background): “Jones (1991) proposes that ethical decision-making is issue-contingent, whereby social consensus reduces the moral ambiguity of alternate actions, and provides guidance as to appropriate behavior.”
The effects of firm size, corporate governance quality, and bad news on disclosure compliance (2011, background): “3 Other studies have investigated tax compliance (e.g., Slemrod 1992; Andreoni et al. 1998; Davis et al. 2003; and Martinez-Vasques and Rider 2005).”