'Sizing' the Problem of the Hard-to-Tax

By James Alma, J. Martínez-Vázquez, F. Schneiderb. 2005

166 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/c654f6f46b6bf83f2846b9432d9fbf32be2ffc9e

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. Christopher Heady
2. B. Tran-Nam
3. Wilson Prichard
4. Nigar Hashimzade
5. A. Joshi
6. G. Myles

In Economics and Econometrics

1. Christopher Heady
2. B. Tran-Nam
3. Wilson Prichard
4. Nigar Hashimzade
5. A. Joshi
6. G. Myles
7. Fany Inasius

Citations in the corpus

• APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Torgler (2001, 2005), Alm and Torgler (2006) and Alm et al. (2004) also found a strong correlation between tax morale and the size of shadow economy.”
• Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014, background): “This can lower general tax morale and discourage tax compliance among larger firms (Alm et al., 2003; Terkper, 2003; Torgler, 2003, 2005).”
• Culture differences and tax morale in the United States and in Europe (2006, unknown): “If tax compliance differences are attributed to a higher social norm of compliance in the United States, as found experimentally by Alm et al. (1995), then WVS data on tax morale should show similar tendencies.”