Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Author:

Hartl Barbara,Hofmann Eva,Gangl Katharina,Hartner-Tiefenthaler Martina,Kirchler Erich

Publisher

Public Library of Science (PLoS)

Subject

Multidisciplinary

Reference56 articles.

1. Ortega D, Sanguinetti P (2013) Deterrence and reciprocity effects on tax compliance—experimental evidence from Venezuela. CAF DOCUMENTOS DE TRABAJO.

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3. The bases of power: Origins and recent developments;BH Raven;Journal of Social Issues,1993

4. Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark;HJ Kleven;Econometrica,2011

5. Persuasive communications: Tax compliance enforcement strategies for sole proprietors;J Hasseldine;Contemporary Accounting Research,2007

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