Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
By E. Kirchler, Boris Maciejovsky, Friedrich Schneider. 2001
253 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/f7de340d92ebd1836a65ee9057930bc2f7eeaf4e
How researchers see this paper
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In Accounting
- J. Hasseldine
- Bernadette Kamleitner
- Christian Korunka
- G. Morris
- Jeffrey Unerman
- Christian Traxler
- Brendan O’Dwyer
- E. Kirchler
In Economics and Econometrics
- J. Hasseldine
- Bernadette Kamleitner
- Christian Korunka
- E. Kirchler
- G. Morris
- Jeffrey Unerman
- Christian Traxler
- J. Bebbington
Citations in the corpus
- Tax compliance of small business owners (2012, background): “In line with these findings, a scenario study showed no significant differences in terms of hypothetical tax compliance between fiscal officers, business lawyers, and small business owners (Kirchler et al., 2003).”
- Social norms and conditional cooperative taxpayers (2010, background): “…more a community takes over the position of a social reference group , the more detrimental are norm 1 Compare e.g. Alm et al. (1992), Alm and Torgler (2006), Baldry (1986), G¨erxhani and Schram (2005), G¨uth et al. (2005), Kirchler et al. (2003), Lewis (1982, 1986), Torgler and Schneider (2005).”
- Corporate reporting and accounting for externalities (2018, background): “Both the legality and lack of widespread social disapproval of this behaviour seemed related to a distinction between illegal tax evasion and legal tax avoidance (Kirchler et al. 2003).”
- The shadow economy (2002, unknown): “4 See Thomas (1992), Lippert and Walker (1997), Schneider (1994a, 1994b, 1994c, 1997, 1998a, 1998b, 1999, 2000, 2003, 2005, 2009), Johnson et al.”
- Corporate social responsibility and tax avoidance: A comment and reflection (2013, background): “A considerable amount of effort by academics (e.g., Barker, 2009; Freedman, 2008a; Halkyard, 2004; Kirchler et al., 2003; Schler, 2002; Weisbach, 2002), tax administrations (HMRC, 2011; OECD, 2008, 2011) and even judges (Hoffman, 2005) has been applied to distinguishing various subcategories within…”