Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance
Author:
Funder
Latvijas Zinātnes Padome
Deutsche Forschungsgemeinschaft
Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s11127-024-01194-w.pdf
Reference75 articles.
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3. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
4. Alm, J., Burgstaller, L., Domi, A., März, A., & Kasper, M. (2023). Nudges, boosts, and sludge: Using new behavioral approaches to improve tax compliance. Economies, 11(9), 223. https://doi.org/10.3390/economies11090223
5. Alm, J., & Torgler, B. (2011). Do Ethics Matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9
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