Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis

By V. U. Trivedi, Mohamed Shehata, B. Lynn. 2003

177 citations recorded by the source corpus.

Subfields: Economics and Econometrics, General Decision Sciences, Safety Research

View Paper: https://www.semanticscholar.org/paper/e8821d88ab4dcfe4ef4cc72f1128a394059c24b9

How researchers see this paper

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

In Economics and Econometrics

1. Barbara Kastlunger
2. Stephan Muehlbacher
3. Mohd Rizal Palil
4. E. Kirchler
5. Ingrid Wahl
6. A. Mustapha
7. Raihana Mohdali
8. J. Pope

In General Decision Sciences

1. Barbara Kastlunger
2. Stephan Muehlbacher
3. Ingrid Wahl
4. E. Kirchler
5. Mohd Rizal Palil

In Safety Research

1. Barbara Kastlunger
2. Stephan Muehlbacher
3. Mohd Rizal Palil
4. E. Kirchler
5. A. Mustapha
6. Ingrid Wahl
7. James Alm
8. Fany Inasius

Citations in the corpus

• Why Pay Taxes? A Review of Tax Compliance Decisions (2007, methodology): “In the experiments by Trivedi, Shehata, and Lynn (2003) and Trivedi, Shehata, and Mestelman (2004) audit rates were either zero or 25%.”
• Factors affecting tax compliance behaviour in self assessment system (2011, background): “Firstly, compared to corporate taxpayers, individual taxpayers are inclined to self-complete tax returns rather than engaging a tax agent (Trivedi et al., 2004).”
• The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, result): “This is because most of the previous studies focused only on tax evasion (for example: Richardson, 2006, 2008), tax compliance (for example: Trivedi et al., 2003; Trivedi, Shehata and Mestelman, 2005) or tax morale (for example: Torgler, 2003a; Torgler, 2004).”