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The effect of competition on tax compliance: The role of audit rules and shame

  • Published:2015-12 Issue: Volume:59 Page:96-110
  • ISSN:2214-8043
  • Container-title:Journal of Behavioral and Experimental Economics
  • language:en
  • Short-container-title:Journal of Behavioral and Experimental Economics

Author:

Casagrande Alberto,Cagno Daniela Di,Pandimiglio Alessandro,Spallone Marco

Publisher

Elsevier BV

Subject

General Social Sciences,Economics and Econometrics,Applied Psychology

Reference20 articles.

1. Income tax evasion: A theoretical analysis;Allingham;Journal of Public Economics,1972

2. Measuring, Explaining, and Controlling tax Evasion: Lessons from Theory, Experiments and Field Studies;Alm,2012

3. Tax compliance as a coordination game;Alm;Journal of Economic Behavior and Organization,2004

4. On Corruption and Capital Accumulation;Asilis,1994

5. Tax Evasion and a Role for the Government: A General Equilibrium Approach;Casagrande,1998

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