Trust breeds trust: How taxpayers are treated

By Lars P. Feld, Bruno S. Frey. Social Science Research Network, 2002

125 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, Safety Research

View Paper: https://www.semanticscholar.org/paper/f074fb4ab86d267b19c79e38eb582c360fb9a527

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. H. Kleven
2. C. Kreiner
3. Urs Fischbacher
4. Emmanuel Saez
5. Ernst Fehr
6. Kristina Murphy
7. Tom Tyler
8. M. Lührmann

In Gender Studies

1. H. Kleven
2. C. Kreiner
3. Tom Tyler
4. Emmanuel Saez
5. Marte Knudsen
6. M. Lührmann
7. Ernst Fehr
8. Søren Pedersen

In Safety Research

1. Urs Fischbacher
2. Ernst Fehr
3. Benno Torgler
4. Kristina Murphy
5. Bruno S. Frey
6. H. Kleven
7. M. Lührmann
8. Tom Tyler

Citations in the corpus

• Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments (2002, unknown): “authorities’ behaviour in Switzerland (26 cantonal tax authorities), Feld and Frey (2002) argue that individuals will comply due to high tax morale when the”
• Procedural Justice and Tax Compliance (2003, background): “In a Swiss study, Feld and Frey (2002) presented empirical evidence to suggest that actual tax compliance increased when taxpayers were treated as trustworthy in the first instance by tax authorities. In a study of Australian taxpayers, Wenzel (2002) also studied the impact of justice perceptions, b”
• WHY SOCIAL PREFERENCES M ATTER - T HE IMPACT OF N ON-SELFISH MOTIVES O N C OMPETITION, COOPERATION A ND INCENTIVES (2002, methodology): “Models of reciprocity have been developed by Rabin (1993), Levine (1998), Falk and Fischbacher (1999), Dufwenberg and Kirchsteiger (1999), Segal and Sobel (1999) as well as Charness and Rabin (2000).”
• Tax morale in Australia: What shapes it and has it changed over time? (2004, background): “Similarly, Feld and Frey (2002) point out that: “Most studies treat ‘tax morale’ as a black box without discussing or even considering how it might arise or how it might be maintained.”
• Procedural justice and compliance behaviour: the mediating role of emotions (2008, background): “However, research in this area has found that taxpayers also value and respond well to fair treatment when dealing with tax authorities (e.g. Feld & Frey, 2002; Murphy, 2004a; 2005; Wenzel, 2002).”
• Unwilling or unable to cheat? evidence from a randomized tax audit experiment in Denmark (2010, background): “2Studies advocating the importance of behavioral, psychological, or cultural aspects of tax evasion include Alm, McClelland, and Schulze (1992), Andreoni, Erard, and Feinstein (1998), Cowell (1990), and Feld and Frey (2002, 2006).”
• Consumer Expenditures and Home Production at Retirement – New Evidence from Germany (2007, background): “The importance of this variable with respect to theory and empirical relevance is also shown in Feld and Frey (2002a, 2002b, 2007), Frey (1997) and Torgler and Schneider (2009). L.”
• No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, unknown): “[13] Feld, Lars and Bruno S.”