How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy

Author:

Gangl Katharina12,Torgler Benno34

Affiliation:

1. Institute for Advanced Studies (IHS)Competence Centre: Insight Austria

2. University of Goettingen, Department of Economic and Social PsychologyInstitute of Psychology Göttingen Germany

3. Queensland University of TechnologySchool of Economics and Finance and Centre for Behavioural Economics, Society and Technology (BEST)

4. CREMA‐Center for Research in EconomicsManagement and the Arts

Publisher

Wiley

Subject

Applied Psychology,Sociology and Political Science,Social Sciences (miscellaneous),Social Psychology

Reference239 articles.

1. Ackermann L. Becker B. Daubenberger M. Faigle P. Polke‐Majewski K. Rohrbeck F. …Schröm O.(2017 June).Cum‐ex. The great tax robbery.Zeit Online.

2. The taxman tools up: An event history study of the introduction of the personal income tax

3. Income tax evasion: a theoretical analysis

Cited by 26 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Beyond the Myths: Misinformation and Its Effect on Taxpayer Behaviour;International Journal of Applied Research in Business and Management;2024-04-25

2. Non‐monetary sanctions as tax enforcement tools: Evaluating California's top 500 program;Journal of Policy Analysis and Management;2024-04-12

3. Globalized Tax Evasion and Corruption: Two Steps Forward, One Step Back;Journal of White Collar and Corporate Crime;2024-03-28

4. Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan;Journal of Financial Reporting and Accounting;2024-02-08

5. Policy makers believe money motivates more than it does;Scientific Reports;2024-01-22

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3