The Tax Reform Experiment in Transitional Countries

By J. Martínez-Vázquez, R. McNab. National tax journal, 2000

134 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/deb5b68d4f5e49a7ae2d7f9961bf188ed6dacca6

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. James Alm
2. Benno Torgler
3. Bruno S. Frey
4. Jorge Martinez-Vazque
5. Amy M. Hageman
6. Anna Alon
7. Friedrich Schneider
8. Roberto Dell'Anno

In Economics and Econometrics

1. James Alm
2. Benno Torgler
3. Bruno S. Frey
4. Jorge Martinez-Vazque
5. Amy M. Hageman
6. Anna Alon
7. Friedrich Schneider
8. E. Kirchler

In Political Science and International Relations

1. Bruno S. Frey
2. James Alm
3. Benno Torgler
4. S. Mocetti
5. Guglielmo Barone

Citations in the corpus

• The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2013, background): “Martinez-Vazquez and McNab blame the lack of attention placed on tax administration and enforcement for these rates, but also argue that “taxpayers’ culture” plays a significant role (Martinez-Vazquez and McNab, 2000, p. 293).”
• CSR and the legitimacy of business in transition economies: the case of Russia (2009, background): “If we add into the equation a growing mistrust towards the government and its bureaucracy, it is not surprising that tax evasion emerged as an essential modus operandi when economic actors were confronted for the first time with explicit tax requirements (Martinez-Vazquez and McNab, 2000).”
• Tax Morale, Eastern Europe and European Enlargement (2011, background): “Martinez-Vazquez & McNab (2000) also argue that, in countries negotiating their accession to the European Union, the intention to accede acted as a catalyst for rapid tax reform shaped along western lines.”
• Russian Attitudes Toward Paying Taxes - Before, During and After the Transition (2006, background): “There is much evidence that tax evasion is widespread in transition countries (Martinez-Vazquez and McNab 2000; Alm and Martinez-Vazquez 2003).”
• Tax Morale and Conditional Cooperation (2006, background): “Furthermore, Kornai (1990) and Martinez-Vazquez and McNab (2000) report that citizens in many transition countries were not used to paying taxes at the beginning of the transition process.”