1. Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment. (2025). Thomas, Dasaklis K ; Angeliki, Skoura V.
   In: IJFS.
   RePEc:gam:jijfss:v:13:y:2025:i:2:p:83-:d:1653018.

   Full description at Econpapers || Download paper

1. Alm, J. ; Jackson, B. ; McKee, M. Institutional uncertainty and taxpayer compliance. 1992 The American Economic Review. 82 1018-1026

2. Alm, J. ; Malézieux, A. 40 Years of tax evasion games: a meta-analysis. 2021 Experimental Economics. 24 699-750

3. Alm, J. ; McClelland, G.H. ; Schulze, W.D. Why do people pay taxes?. 1992 Journal of Public Economics. 48 21-38

4. Antonetti, P. ; Anesa, M. Consumer reactions to corporate tax strategies: The role of political ideology. 2017 Journal of Business Research. 74 1-10

5. Asay, H. S., Hoopes, J. L., Thornock, J. R., & Wilde, J. H. (2018). Consumer responses to corporate tax planning: Kenan Institute of Private Enterprise research paper, 18-19.
   Paper not yet in RePEc: Add citation now
   
6. Austin, C.R. ; Wilson, R.J. An examination of reputational costs and tax avoidance: Evidence from firms with valuable consumer brands. 2017 Journal of the American Taxation Association. 39 67-93
   Paper not yet in RePEc: Add citation now
   
7. Becker, G. ; DeGroot, M. ; Marschak, J. Measuring utility by a single-response sequential method. 1964 Behavioral Science. 9 226-232
   Paper not yet in RePEc: Add citation now
   
8. Bird, A. ; Edwards, A. ; Ruchti, T.G. Taxes and peer effects. 2018 The Accounting Review. 93 97-117
   Paper not yet in RePEc: Add citation now
   

9. Bock, O. ; I., B. ; Nicklisch, A. hroot - Hamburg registration and organization online tool. 2014 European Economic Review. 71 117-120

10. Bosco, L. ; Mittone, L. Tax evasion and moral constraints: some experimental evidence. 1997 Kyklos. 50 297-324

11. Bruner, D.M. ; D’Attoma, J. ; Steinmo, S. The role of gender in the provision of public goods through tax compliance. 2017 Journal of Behavioral and Experimental Economics. 71 45-55
    Paper not yet in RePEc: Add citation now
    

12. Burton-Chellew, M.N. ; West, S.A. Payoff-based learning best explains the rate of decline in cooperation across 237 public-goods games. 2021 Nature Human Behaviour. 5 1330-1338

13. Cockfield, A.J. ; MacArthur, C.D. Country-by-country reporting and commercial confidentiality. 2015 Canadian Tax Journal. 63 627-660

14. Crivelli, E., de Mooij, R., & Keen, M. (2015). Base erosion, profit shifting and developing countries: IMF working papers, 15-118.
    Paper not yet in RePEc: Add citation now
    

15. Desai, M.A. ; Hines, J.R. Expectations and expatriations: Tracing the causes and consequences of corporate inversions. 2002 National Tax Journal. 55 409-440

16. Devereux, M.P. Transparency in reporting financial data by multinational corporations. 2011 Oxford University Centre for Business Taxation:
    Paper not yet in RePEc: Add citation now
    

17. Devereux, M.P. ; Lockwood, B. ; Redoano, M. Do countries compete over corporate tax rates?. 2008 Journal of Public Economics. 92 1210-1235

18. Dyreng, S.D. ; Hoopes, J.L. ; Wilde, J.H. Public pressure and corporate tax behavior. 2016 Journal of Accounting Research. 54 147-186

19. European Commission, S.D. Aggressive tax planning indicators. 2017 Taxation Papers. 71 -
    Paper not yet in RePEc: Add citation now
    
20. European Commission, S.D. Study on structures of aggressive tax planning and indicators. 2015 Taxation Papers. 61 -
    Paper not yet in RePEc: Add citation now
    
21. Evers, M., Meier, I., & Spengel, C. (2016). Country-by-country reporting: Tension between transparency and tax planning: ZEW - Centre for European Economic Research discussion paper, 17-008.
    Paper not yet in RePEc: Add citation now
    

22. Fischbacher, U. z-Tree: Zurich toolbox for ready-made economic experiments. 2007 Experimental Economics. 10 171-178

23. Fuest, C. ; Sultan, S. How will Brexit affect tax competition and tax harmonization? The role of discriminatory taxation. 2019 National Tax Journal. 72 111-138

24. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J., & Nusser, H. (2013). Profit shifting and ‘aggressive’ tax planning by multinational firms: Issues and options for reform: ZEW - Centre for European Economic Research discussion paper, 13-078.
    Paper not yet in RePEc: Add citation now
    

25. Gao, W. ; Lu, Y. ; Shi, X. Trade liberalization and corporate income tax avoidance. 2019 Economic Inquiry. 57 1963-1980

26. Gao, Y. ; Cai, C. ; Cai, Y. Regional peer effects of corporate tax avoidance. 2021 Frontiers in Psychology. 12 -
    Paper not yet in RePEc: Add citation now
    

27. Genschel, P. ; Kemmerling, A. ; Seils, E. Accelerating downhill: How the EU shapes corporate tax competition in the single market. 2011 Journal of Common Market Studies. 49 585-606

28. Genschel, P. ; Schwarz, P. Tax competition: a literature review. 2011 Socio-Economic Review. 9 339-370
    Paper not yet in RePEc: Add citation now
    
29. Graham, J. ; Hanlon, M. ; Shevlin, T. ; Shroff, N. Incentives for tax planning and avoidance: Evidence from the field. 2014 The Accounting Review. 89 991-1023
    Paper not yet in RePEc: Add citation now
    

30. Hanlon, M. ; Heitzman, S. A review of tax research. 2010 Journal of Accounting and Economics. 50 127-178

31. Hanlon, M. ; Slemrod, J. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. 2009 Journal of Public Economics. 93 126-141

32. Hardeck, I. ; Harden, B. ; Upton, D.R. Consumer reactions to tax avoidance: Evidence from the United States and Germany. 2021 Journal of Business Ethics. 170 75-96

33. Hardeck, I. ; Hertl, R. Consumer reactions to corporate tax strategies: Effects on corporate reputation and purchasing behavior. 2014 Journal of Business Ethics. 123 309-326

34. Hoopes, J.L. ; Robinson, L. ; Slemrod, J. Public tax-return disclosure. 2018 Journal of Accounting and Economics. 66 142-162

35. Koester, A. ; Shevlin, T. ; Wangerin, D. The role of managerial ability in corporate tax avoidance. 2017 Management Science. 63 3285-3310

36. Kubick, T.R. ; Lynch, D.P. ; Mayberry, M.A. ; Omer, T.C. Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns. 2015 The Accounting Review. 90 675-702
    Paper not yet in RePEc: Add citation now
    
37. OECD, T.R. Action plan on base erosion and profit shifting. 2013 OECD Publishing: Paris
    Paper not yet in RePEc: Add citation now
    
38. OECD, T.R. Addressing base erosion and profit shifting. 2013 OECD Publishing: Paris
    Paper not yet in RePEc: Add citation now
    
39. OECD, T.R. Measuring and monitoring BEPS, action 11 - 2015 final report. 2015 OECD Publishing: Paris
    Paper not yet in RePEc: Add citation now
    
40. OECD, T.R. Transfer pricing documentation and country-by-country reporting, action 13 - 2015 final report. 2015 OECD Publishing: Paris
    Paper not yet in RePEc: Add citation now
    

41. Overesch, M. ; Rincke, J. What drives corporate tax rates down? A reassessment of globalization, tax competition, and dynamic adjustment to shocks. 2011 Scandinavian Journal of Economics. 113 579-602

42. Palan, S. GIMS-software for asset market experiments. 2015 Journal of Behavioral and Experimental Finance. 5 1-14

43. Samek, A.S. ; Sheremeta, R.M. Recognizing contributors: an experiment on public goods. 2014 Experimental Economics. 673-690

1. Does the use of tax revenue matter for tax compliance behavior?. (2015). Doerrenberg, Philipp.
   In: Economics Letters.
   RePEc:eee:ecolet:v:128:y:2015:i:c:p:30-34.

   Full description at Econpapers || Download paper

2. Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers and tax authorities view on investment behavior. (2014). Kortebusch, Pia ; Diller, Markus ; Schneider, Georg ; Sureth, Caren.
   In: arqus Discussion Papers in Quantitative Tax Research.
   RePEc:zbw:arqudp:167.

   Full description at Econpapers || Download paper

3. Does an Uncertain Tax System Encourage Aggressive Tax Planning?. (2014). Alm, James.
   In: Working Papers.
   RePEc:tul:wpaper:1403.

   Full description at Econpapers || Download paper

4. Ambiguity on Audits and Cooperation in a Public Goods Game. (2014). Villeval, Marie Claire ; Hogarth, Robin ; DAI, ZHIXIN.
   In: IZA Discussion Papers.
   RePEc:iza:izadps:dp7932.

   Full description at Econpapers || Download paper

5. Ambiguity on audits and cooperation in a public goods game. (2014). Villeval, Marie Claire ; Hogarth, Robin ; DAI, ZHIXIN.
   In: Working Papers.
   RePEc:hal:wpaper:halshs-00944500.

   Full description at Econpapers || Download paper

6. Ambiguity on audits and cooperation in a public goods game. (2014). Villeval, Marie Claire ; Hogarth, Robin ; DAI, ZHIXIN.
   In: Working Papers.
   RePEc:gat:wpaper:1403.

   Full description at Econpapers || Download paper

7. Behavioral dynamics of tax evasion – A survey. (2014). Pickhardt, Michael ; Prinz, Aloys.
   In: Journal of Economic Psychology.
   RePEc:eee:joepsy:v:40:y:2014:i:c:p:1-19.

   Full description at Econpapers || Download paper

8. On the path dependence of tax compliance. (2014). Friehe, Tim ; Bruttel, Lisa.
   In: European Economic Review.
   RePEc:eee:eecrev:v:65:y:2014:i:c:p:90-107.

   Full description at Econpapers || Download paper

9. Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply. (2013). Duncan, Denvil ; Doerrenberg, Philipp.
   In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
   RePEc:zbw:vfsc13:80041.

   Full description at Econpapers || Download paper

10. Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker. (2012). Torgler, Benno ; Schaffner, Markus ; Fooken, Jonas ; Newton, Cameron ; Ristl, Andrea ; Dulleck, Uwe.
    In: QuBE Working Papers.
    RePEc:qut:qubewp:wp001.

    Full description at Econpapers || Download paper

11. Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker. (2012). Dulleck, Uwe ; Schaffner, Markus ; Fooken, Jonas ; Newton, Cameron ; Ristl, Andrea .
    In: QuBE Working Papers.
    RePEc:qut:qubewp:001.

    Full description at Econpapers || Download paper

12. Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. (2012). Weber, Caroline ; Slemrod, Joel.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:19:y:2012:i:1:p:25-53.

    Full description at Econpapers || Download paper

13. Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply. (2012). Duncan, Denvil ; Doerrenberg, Philipp.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp6914.

    Full description at Econpapers || Download paper

14. Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply. (2012). Duncan, Denvil ; Doerrenberg, Philipp.
    In: Cologne Graduate School Working Paper Series.
    RePEc:cgr:cgsser:03-10.

    Full description at Econpapers || Download paper

15. Compliance costs caused by agency action? Empirical evidence and implications for tax compliance. (2012). Eichfelder, Sebastian ; Kegels, Chantal.
    In: Schumpeter Discussion Papers.
    RePEc:bwu:schdps:sdp12005.

    Full description at Econpapers || Download paper

16. Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse. (2011). Sielaff, Christian.
    In: Discussion Papers.
    RePEc:zbw:fubsbe:201113.

    Full description at Econpapers || Download paper

17. Taxpayer Information Assistance Services and Tax Compliance Behavior. (2011). McKee, Michael ; Jones, Michael ; Cherry, Todd ; Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1101.

    Full description at Econpapers || Download paper

18. Aggregate Income Tax Evasion: Empirical Results Using new IRS Data for the U.S. - L’evasione aggregata del reddito: risultati empirici ottenuti utilizzando i nuovi dati IRS per gli USA. (2011). Cebula, Richard.
    In: Economia Internazionale / International Economics.
    RePEc:ris:ecoint:0630.

    Full description at Econpapers || Download paper

19. America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S. (2011). Feige, Edgar ; Cebula, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:29672.

    Full description at Econpapers || Download paper

20. Are innovating firms victims or perpetrators ? tax evasion, bribe payments, and the role of external finance in developing countries. (2010). Maksimovic, Vojislav ; Demirguc-Kunt, Asli ; Ayyagari, Meghana.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:5389.

    Full description at Econpapers || Download paper

21. Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data. (2010). foley, maggie ; Cebula, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:52028.

    Full description at Econpapers || Download paper

22. New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States. (2010). Cebula, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:49434.

    Full description at Econpapers || Download paper

23. An annotated bibliography of tax compliance and tax compliance costs. (2010). James, Simon ; Edwards, Alison.
    In: MPRA Paper.
    RePEc:pra:mprapa:26106.

    Full description at Econpapers || Download paper

24. 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

25. Tax audit impact on voluntary compliance. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:22651.

    Full description at Econpapers || Download paper

26. Cheating, emotions, and rationality: an experiment on tax evasion. (2010). Villeval, Marie Claire ; Coricelli, Giorgio ; Joffily, Mateus.
    In: Experimental Economics.
    RePEc:kap:expeco:v:13:y:2010:i:2:p:226-247.

    Full description at Econpapers || Download paper

27. Taxpayer information assistance services and tax compliance behavior. (2010). McKee, Michael ; Jones, Michael ; Cherry, Todd ; Alm, James.
    In: Journal of Economic Psychology.
    RePEc:eee:joepsy:v:31:y:2010:i:4:p:577-586.

    Full description at Econpapers || Download paper

28. The Tax Reform Act of 1986: An Assessment in Terms of Tax Compliance Behavior. (2009). Coombs, Christopher ; Cebula, Richard ; Yang, Bill Z..
    In: Economia Internazionale / International Economics.
    RePEc:ris:ecoint:0007.

    Full description at Econpapers || Download paper

29. Do Government-Spending-Induced Deficits Lower Tax Compliance?. (2009). Coombs, Christopher ; Cebula, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:50121.

    Full description at Econpapers || Download paper

30. Getting the word out: Enforcement information dissemination and compliance behavior. (2009). McKee, Michael ; Alm, James ; Jackson, Betty R..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:93:y:2009:i:3-4:p:392-402.

    Full description at Econpapers || Download paper

31. Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. (2009). Torgler, Benno ; McKee, Michael ; Martinez-Vazquez, Jorge ; Cummings, Ronald G..
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:70:y:2009:i:3:p:447-457.

    Full description at Econpapers || Download paper

32. Experimental Evidence on Tax Compliance and Voluntary Public Good Provision. (2008). Hsu, LiChen .
    In: National Tax Journal.
    RePEc:ntj:journl:v:61:y:2008:i:2:p:205-23.

    Full description at Econpapers || Download paper

33. Tax Evasion, Tax Amnesties and the Psychological Tax Contract. (2007). Frey, Bruno ; Feld, Lars.
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0729.

    Full description at Econpapers || Download paper

34. Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. (2006). Frey, Bruno ; Feld, Lars.
    In: IEW - Working Papers.
    RePEc:zur:iewwpx:287.

    Full description at Econpapers || Download paper

35. Tax compliance and obedience to authority at home and in the lab: A new experimental approach. (2006). Cadsby, Charles ; Trivedi, Viswanath ; Maynes, Elizabeth.
    In: Experimental Economics.
    RePEc:kap:expeco:v:9:y:2006:i:4:p:343-359.

    Full description at Econpapers || Download paper

36. Cost Uncertainty and Taxpayer Compliance. (2005). Panadés, Judith ; Caballe, Jordi.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:12:y:2005:i:3:p:239-263.

    Full description at Econpapers || Download paper

37. The excess burden of tax evasion - An experimental detection- concealment contest. (2004). Sutter, Matthias ; Bayer, Ralph-C.
    In: Experimental.
    RePEc:wpa:wuwpex:0412003.

    Full description at Econpapers || Download paper

38. An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement. (2004). Gangadharan, Lata ; Cason, Timothy.
    In: Department of Economics - Working Papers Series.
    RePEc:mlb:wpaper:918.

    Full description at Econpapers || Download paper

39. Tax compliance as a coordination game. (2004). McKee, Michael ; Alm, James.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:54:y:2004:i:3:p:297-312.

    Full description at Econpapers || Download paper

40. Tax evasion as ade facto vote of disapproval of PAC contributions. (2003). Cebula, Richard.
    In: Atlantic Economic Journal.
    RePEc:kap:atlecj:v:31:y:2003:i:4:p:338-347.

    Full description at Econpapers || Download paper

41. Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica. (2003). Torgler, Benno.
    In: Revista de Analisis Economico – Economic Analysis Review.
    RePEc:ila:anaeco:v:18:y:2003:i:1:p:27-56.

    Full description at Econpapers || Download paper

42. To evade taxes or not to evade: that is the question. (2003). Torgler, Benno.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:32:y:2003:i:3:p:283-302.

    Full description at Econpapers || Download paper

43. AN EXPERIMENTAL ANALYSIS OF COMPLIANCE BEHAVIOR IN EMISSIONS TRADING PROGRAMS: SOME PRELIMINARY RESULTS. (2003). Stranlund, John ; Murphy, James.
    In: 2003 Annual meeting, July 27-30, Montreal, Canada.
    RePEc:ags:aaea03:22039.

    Full description at Econpapers || Download paper

44. Tax compliance, self-assessment and tax administration. (2002). James, Simon ; Alley, Clinton .
    In: MPRA Paper.
    RePEc:pra:mprapa:26906.

    Full description at Econpapers || Download paper

45. Tax evasion and state productivity – An experimental study. (2002). Sutter, Matthias ; Güth, Werner ; Guth, Werner ; Strau, Sabine .
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2002-37.

    Full description at Econpapers || Download paper

46. Does fairness matter in tax reporting behavior?. (2002). Kim, Chung Kweon.
    In: Journal of Economic Psychology.
    RePEc:eee:joepsy:v:23:y:2002:i:6:p:771-785.

    Full description at Econpapers || Download paper

47. Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States. (2001). Cebula, Richard.
    In: Banca Nazionale del Lavoro Quarterly Review.
    RePEc:psl:bnlqrr:2001:44.

    Full description at Econpapers || Download paper

48. Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States. (2001). Cebula, Richard.
    In: BNL Quarterly Review.
    RePEc:psl:bnlaqr:2001:44.

    Full description at Econpapers || Download paper

49. Cross Cultural Comparisions of Tax Compliance Behavior. (2001). McKee, Michael ; Martinez-Vazquez, Jorge ; Cummings, Ronald G..
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0103.

    Full description at Econpapers || Download paper

50. An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94. (1996). Cebula, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:49810.

    Full description at Econpapers || Download paper

Report date: 2025-10-04 06:16:53 || Missing content? Let us know