Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance-Reference-Cited by-同舟云学术

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Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance

Published:2022-09 Issue:3 Volume:36 Page:337-359
ISSN:1351-3958
Container-title:Asian Economic Journal
language:en
Short-container-title:Asian Economic Journal

Author:

Kim Youngrok¹²^ORCID,Wan Hongyu³,Kang Minjo⁴

Affiliation:

1. Research Institute for Socionetwork Strategies Kansai University Suita Japan

2. Osaka School of International Public Policy Osaka University Osaka Japan

3. Department of Economics Yonsei University Seoul Korea

4. Department of Taxation and Accounting Dongduk Women's University Seoul Korea

Publisher

Wiley

Subject

Development,Geography, Planning and Development

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/asej.12276

Reference26 articles.

1. Collusive tax evasion and social norms

2. Income tax evasion: a theoretical analysis

3. Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

4. Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011.

5. Why do people pay taxes?

Cited by 6 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. Factors of Tax Evasion: The Case of the Czech Republic;Ekonomický časopis;2024-02-15

2. Influence of consumption tax on spending capacity of households in Sub-Saharan Africa: Evidence from Nigeria and Kenya;Journal of Infrastructure, Policy and Development;2023-11-28

3. Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion;International Review of Economics;2023-11-02

4. Value-Added Tax Reductions from Consumers' Perspective: Empirical Findings;Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi;2023-08-01

5. Impact of Risk Aversion Attitude on Tax Morale:;2023-05-22

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