Cheating, emotions, and rationality: an experiment on tax evasion

Author:

Coricelli Giorgio,Joffily Mateus,Montmarquette Claude,Villeval Marie Claire

Publisher

Springer Science and Business Media LLC

Subject

Economics, Econometrics and Finance (miscellaneous)

Reference54 articles.

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

2. Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593.

3. Alm, J., & McKee, M. (2004). Tax compliance as a coordination game. Journal of Economic Behavior and Organization, 54(3), 297–312.

4. Alm, J., Jackson, B., & McKee, M. (1992b). Institutional uncertainty and taxpayer compliance. American Economic Review, 82(4), 1018–1026.

5. Alm, J., McClelland, G. H., & Schulze, W. D. (1992a). Why do people pay taxes? Journal of Public Economics, 48, 21–48.

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