create a website

The Taxman Cometh: Behavioural Approaches to Improving Tax Compliance in India. (2019). Tagat, Anirudh.
In: Journal of Behavioral Economics for Policy.
RePEc:beh:jbepv1:v:3:y:2019:i:1:p:12-22.

Full description at Econpapers || Download paper

Cited: 2

Citations received by this document

Cites: 43

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. The Determinants of Tax Morale in India.. (2022). Korgaonkar, Chinmay N.
    In: Working Papers.
    RePEc:npf:wpaper:22/381.

    Full description at Econpapers || Download paper

  2. Go Corona Go! Cultural beliefs and social norms in India during COVID-19. (2020). Tagat, Anirudh ; Kapoor, Hansika.
    In: Journal of Behavioral Economics for Policy.
    RePEc:beh:jbepv1:v:4:y:2020:i:s:p:9-15.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Allingham, M. G. and A. Sandmo (1972, nov). Income tax evasion: a theoretical analysis. Journal of Public Economics 1(3-4), 323–338.

  2. Alm, J., M. Bernasconi, S. Laury, D. J. Lee, and S. Wallace (2017, aug). Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy. Journal of Economic Behavior and Organization 140, 176–196.

  3. Bott, K., A. W. Cappelen, E. Ø. Sørensen, and B. Tungodden (2014, jun). You’ve Got Mail: A Randomized Field Experiment on Tax Evasion. NHH Norwegian School of Economics.
    Paper not yet in RePEc: Add citation now
  4. Cappelen, A. W., E. Ø. Sørensen, and B. Tungodden (2013, sep). When do we lie? Journal of Economic Behavior & Organization 93, 258–265.

  5. Castro, L. and C. Scartascini (2013). Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment.

  6. CBDT (2018). Direct Taxes Data.
    Paper not yet in RePEc: Add citation now
  7. Central Board of Direct Taxes (2018b). History of direct taxation.
    Paper not yet in RePEc: Add citation now
  8. Chattopadhyay, S. and A. Das-Gupta (2002). The Personal Income Tax in India: Compliance Costs and Compliance Behaviour of Taxpayers. National Institute of Public Finance and Policy, New Delhi, 1–50.
    Paper not yet in RePEc: Add citation now
  9. Chaudhuri, K., F. Schneider, and S. Chattopadhyay (2006). The size and development of the shadow economy: An empirical investigation from states of India. Journal of Development Economics 80(2), 428–443.

  10. Cummings, R. G., J. Martinez-Vazquez, M. McKee, and B. Torgler (2009, jun). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior and Organization 70(3), 447–457.

  11. Das-Gupta, A., R. Lahiri, and D. Mookherjee (1995). Income Tax Compliance in India: An Empirical Analysis.

  12. Financial Express (2017, oct). Middle class burdened with tax: What Mahatma Gandhi would have done if he faced similar situation.
    Paper not yet in RePEc: Add citation now
  13. Friesen, L. and L. Gangadharan (2012, dec). Individual level evidence of dishonesty and the gender effect. Economics Letters 117(3), 624–626.

  14. Friesen, L. and L. Gangadharan (2013, oct). Designing self-reporting regimes to encourage truth telling: An experimental study. Journal of Economic Behavior and Organization 94, 90–102.

  15. Galle, B. D. (2014). Tax, Command...or Nudge? Evaluating the New Regulation. Texas Law Review 92(4), 837–894.
    Paper not yet in RePEc: Add citation now
  16. Gneezy, U. (2005). Deception: The role of consequences. American Economic Review 95(1), 384–394.

  17. Grolleau, G., M. G. Kocher, and A. Sutan (2016, dec). Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss? Management Science 62(12), 3428– 3438.

  18. Hallsworth, M., J. A. List, R. D. Metcalfe, and I. Vlaev (2017, apr). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics 148, 14–31.

  19. Hofmann, E., B. Hartl, K. Gangl, M. Hartner-Tiefenthaler, and E. Kirchler (2017). Authorities’ coercive and legitimate power: The impact on cognitions underlying cooperation. Frontiers in Psychology 8(JAN), 5.
    Paper not yet in RePEc: Add citation now
  20. Holzinger, L. A. and N. Biddle (2016, oct). Behavioural insights of tax compliance: An overview of recent conceptual and empirical approaches.
    Paper not yet in RePEc: Add citation now
  21. Income Tax Department (2017). Income Tax Department Time Series Data Financial Year 2000-01 to 2016-17. Technical report, Ministry of Finance, Government of India, New Delhi.
    Paper not yet in RePEc: Add citation now
  22. Inglehart, R., C. Haerpfer, A. Moreno, C. Welzel, K. Kizilova, J. Diez-Medrano, M. Lagos, P. Norris, E. Ponarin, B. Puranen, et al. (2014). World values survey: Round six-country-pooled datafile 2010-2014. JD Systems Institute, Madrid.
    Paper not yet in RePEc: Add citation now
  23. Innes, R. (2017, oct). Lie aversion and self-reporting in optimal law enforcement. Journal of Regulatory Economics 52(2), 107–131.

  24. Iyer, G. S., P. M. J. Reckers, and D. L. Sanders (2015). Increasing Tax Compliance in Washington State: A Field Experiment. National Tax Journal 63(1), 7–32.
    Paper not yet in RePEc: Add citation now
  25. Kettle, S., M. Hernandez, S. Ruda, and M. Sanders (2016, jun). Behavioral interventions in tax compliance: evidence from Guatemala.

  26. Khandekar, A. and D. S. Reddy (2015, jul). An Indian summer: Corruption, class, and the Lokpal protests. Journal of Consumer Culture 15(2), 221–247.
    Paper not yet in RePEc: Add citation now
  27. Krishnan, A. (2018, apr). What demonetisation did to tax collections.
    Paper not yet in RePEc: Add citation now
  28. Mascagni, G. (2018). From the lab to the field: A review of tax experiments. Journal of Economic Surveys 32(2), 273–301.

  29. Mazar, N., O. Amir, and D. Ariely (2008). The Dishonesty of Honest People: A Theory of Self-Concept Maintenance. Journal of Marketing Research 45(6), 633–644.
    Paper not yet in RePEc: Add citation now
  30. Mishra, P., A. Subramanian, and P. Topalova (2008). Tariffs, enforcement, and customs evasion: Evidence from India. Journal of Public Economics 92(10-11), 1907– 1925.

  31. OECD (2017, mar). Behavioural Insights and Public Policy. Paris: OECD Publishing.
    Paper not yet in RePEc: Add citation now
  32. Onu, D. and L. Oats (2014). Social Norms and Tax Compliance.
    Paper not yet in RePEc: Add citation now
  33. Pascual-Ezama, D., T. R. Fosgaard, J. C. Cardenas, P. Kujal, R. Veszteg, B. Gil-Gómez de Liaño, B. Gunia, D. Weichselbaumer, K. Hilken, A. Antinyan, J. Delnoij, A. Proestakis, M. D. Tira, Y. Pratomo, T. Jaber-López, and P. Brañas-Garza (2015, aug). Context-dependent cheating: Experimental evidence from 16 countries. Journal of Economic Behavior and Organization 116, 379–386.

  34. Press Trust of India (2018). Revenue Dept to focus on behavioural patterns of taxpayers to improve GST compliance.
    Paper not yet in RePEc: Add citation now
  35. Rao, M. G. and R. K. Rao (2005). Trends and Issues in Tax Policy and Refrom in India.

  36. Rao, V. (2011, apr). Hindu Modern: Considering Gandhian Aesthetics. Public Culture 23(2), 377–394.
    Paper not yet in RePEc: Add citation now
  37. Sánchez-Pagés, S. and M. Vorsatz (2009). Enjoy the silence: An experiment on truth-telling. Experimental Economics 12(2), 220–241.

  38. Sharma, A. (2014, jul). Epic Fasts and Shallow Spectacles: The ‘India Against Corruption’ Movement, its Critics, and the Re-Making of ‘Gandhi’. South Asia: Journal of South Asian Studies 37(3), 365–380.
    Paper not yet in RePEc: Add citation now
  39. Srinivasan, T. N. (1973). Tax evasion: a model. Journal of Public Economics 2(4), 339–346.

  40. Tagat, A. and H. Kapoor (2018). “sacred nudging” and sanitation decisions in india. India Review 17(3), 301– 319.
    Paper not yet in RePEc: Add citation now
  41. Tandon, S. and R. K. Rao (2017). Tax compliance in India: An experimental approach.

  42. The Hindu (2016, dec). India needs higher tax compliance: Jaitley.
    Paper not yet in RePEc: Add citation now
  43. The Taxman Cometh: Behavioural Approaches to Improving Tax Compliance in India — 19/19 Mazzarella, W. (2010, feb). Branding the Mahatma: The untimely provocation of Gandhian publicity. Cultural Anthropology 25(1), 1–39.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Trade misreporting: Evidence from Pakistani importers. (2024). Hussain, Karrar ; Liaqat, Zara ; Khan, Bilal M.
    In: The World Economy.
    RePEc:bla:worlde:v:47:y:2024:i:2:p:390-414.

    Full description at Econpapers || Download paper

  2. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Beer, Sebastian ; Kasper, Matthias ; Kirchler, Erich.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/223.

    Full description at Econpapers || Download paper

  3. Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers. (2016). Pattitoni, Pierpaolo ; Patuelli, Roberto ; Ferretti, Riccardo.
    In: Working Paper series.
    RePEc:rim:rimwps:16-16.

    Full description at Econpapers || Download paper

  4. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano.
    In: Economics Letters.
    RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114.

    Full description at Econpapers || Download paper

  5. Taxpayers Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:25551.

    Full description at Econpapers || Download paper

  6. Wages and Sanctions against Hierarchical Corruption. (2007). KANSO, Fadi .
    In: CAE Working Papers.
    RePEc:cgm:wpaper:51.

    Full description at Econpapers || Download paper

  7. Tax-tariff reform with costs of tax administration. (2006). .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2006-14.

    Full description at Econpapers || Download paper

  8. Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. (2005). Ratto, Marisa ; Thomas, Richard ; Ulph, David.
    In: The Centre for Market and Public Organisation.
    RePEc:bri:cmpowp:05/127.

    Full description at Econpapers || Download paper

  9. Tax-tariff reform with costs of tax administration. (2005). .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-21.

    Full description at Econpapers || Download paper

  10. Capital Subsidies and the Underground Economy. (2005). Marzano, Elisabetta ; Chiarini, Bruno ; Busato, Francesco ; de Angelis, Pasquale .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-10.

    Full description at Econpapers || Download paper

  11. A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412010.

    Full description at Econpapers || Download paper

  12. Moral constraints and the evasion of income tax. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412008.

    Full description at Econpapers || Download paper

  13. Tax Evasion in Interrelated Taxes. (2004). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401001.

    Full description at Econpapers || Download paper

  14. The Intriguing Nexus Between Corruption and Capital Account Restrictions. (2004). Siemers, Lars-Hinrich ; Dreher, Axel.
    In: Development and Comp Systems.
    RePEc:wpa:wuwpdc:0306004.

    Full description at Econpapers || Download paper

  15. Corporate Tax Evasion with Agency Costs. (2004). Slemrod, Joel ; Crocker, Keith J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10690.

    Full description at Econpapers || Download paper

  16. Tax Evasion and Social Interactions. (2004). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1359.

    Full description at Econpapers || Download paper

  17. Globalisation, inequality and redistribution. (2004). Cappelen, Alexander ; Bjorvatn, Kjetil.
    In: Memorandum.
    RePEc:hhs:osloec:2004_016.

    Full description at Econpapers || Download paper

  18. Tax Morale and Optimal Taxation. (2004). Sausgruber, Rupert ; Güth, Werner ; Gueth, Werner.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2004-12.

    Full description at Econpapers || Download paper

  19. Tax Evasion and Corruption in Tax Administration. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: Public Economics.
    RePEc:wpa:wuwppe:0310001.

    Full description at Econpapers || Download paper

  20. The Politics of Tax Administration: Evidence from Spain. (2003). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0303004.

    Full description at Econpapers || Download paper

  21. Corruption and Tax Evasion with Competitive Bribes. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:112.

    Full description at Econpapers || Download paper

  22. The Impact of Federal Tax Credits for Higher Education Expenses. (2003). Long, Bridget.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9553.

    Full description at Econpapers || Download paper

  23. Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance. (2003). Maciejovsky, Boris ; Schwarzenberger, Herbert ; Kirchler, Erich.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2003-14.

    Full description at Econpapers || Download paper

  24. Voting on Redistribution with Tax Evasion. (2003). Borck, Rainald.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp329.

    Full description at Econpapers || Download paper

  25. Sticks and Carrots. (2003). Cowell, Frank.
    In: STICERD - Distributional Analysis Research Programme Papers.
    RePEc:cep:stidar:68.

    Full description at Econpapers || Download paper

  26. Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries. (2002). Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0209007.

    Full description at Econpapers || Download paper

  27. Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins. (2002). Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0205003.

    Full description at Econpapers || Download paper

  28. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  29. Tax Evasion and Work in the Underground Sector. (2002). Smith, Nina ; Graversen, Ebbe.
    In: CLS Working Papers.
    RePEc:hhs:aarcls:2001_002.

    Full description at Econpapers || Download paper

  30. Tax competition and tax harmonization with evasion. (2002). Hernandez-Murillo, Ruben ; Gandelman, Nestor.
    In: Working Papers.
    RePEc:fip:fedlwp:2002-015.

    Full description at Econpapers || Download paper

  31. Tax Evasion and Trust. (2001). Wintrobe, Ronald.
    In: University of Western Ontario, Departmental Research Report Series.
    RePEc:uwo:uwowop:200111.

    Full description at Econpapers || Download paper

  32. Tax Rates and Tax Evasion: Evidence from Missing Imports in China. (2001). Wei, Shang-Jin ; Fisman, Raymond.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8551.

    Full description at Econpapers || Download paper

  33. Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure. (2001). Skinner, Jonathan ; Silverman, Elaine.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8133.

    Full description at Econpapers || Download paper

  34. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?. (2001). schneider, friedrich ; Maciejovsky, Boris ; Kirchler, Erich.
    In: Economics working papers.
    RePEc:jku:econwp:2001_04.

    Full description at Econpapers || Download paper

  35. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  36. Wages, Unemployment, and the Underground Economy. (2001). Larsen, Birthe ; Kolm, Ann-Sofie.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2001_008.

    Full description at Econpapers || Download paper

  37. Tax evasion, corruption, and the remuneration of heterogeneous inspectors. (2000). Wane, Waly.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2394.

    Full description at Econpapers || Download paper

  38. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (2000). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0006.

    Full description at Econpapers || Download paper

  39. Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis. (2000). Tedds, Lindsay ; Giles, David.
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0003.

    Full description at Econpapers || Download paper

  40. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

    Full description at Econpapers || Download paper

  41. Tax Evasion and Trust. (2000). Mongrain, Steeve ; Marceau, Nicolas ; Boadway, Robin.
    In: Cahiers de recherche CREFE / CREFE Working Papers.
    RePEc:cre:crefwp:104.

    Full description at Econpapers || Download paper

  42. Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. (1999). Giles, David ; Werkneh, Gugsa T. ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9911.

    Full description at Econpapers || Download paper

  43. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (1999). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9910.

    Full description at Econpapers || Download paper

  44. The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. (1999). Giles, David ; Caragata, Patrick J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9904.

    Full description at Econpapers || Download paper

  45. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

    Full description at Econpapers || Download paper

  46. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction. (1998). Gang, Ira.
    In: Departmental Working Papers.
    RePEc:rut:rutres:199506.

    Full description at Econpapers || Download paper

  47. A General Model of the Behavioral Response to Taxation. (1998). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6582.

    Full description at Econpapers || Download paper

  48. Tax Arbitrage and Labor Supply. (1998). Persson, Mats.
    In: Seminar Papers.
    RePEc:hhs:iiessp:0647.

    Full description at Econpapers || Download paper

  49. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

    Full description at Econpapers || Download paper

  50. Tax evasion in a semi-decentralised tax administration. (). Alejandro Estelle-Moré, .
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:48.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-29 23:19:44 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.