Skip to main content Accessibility help
×
Home
  • Get access
    Check if you have access via personal or institutional login
  • Cited by 2
  • Print publication year: 2018
  • Online publication date: February 2018

13 - Tax Psychology

from Part IV - Public Sector Consumer Behaviour
Adams, J. S. (1965). Inequity in Social Exchange. Advances in Experimental Social Psychology, 2, 267299.
Ajzen, I. (1991). The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processes, 50, 179211.
Allingham, M. G., and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323338.
Alm, J., Cherry, T., Jones, M., and McKee, M. (2010). Taxpayer Information Assistance Services and Tax Compliance Behavior. Journal of Economic Psychology, 31, 577586.
Alm, J., Kirchler, E., and Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation. Economic Analysis and Policy, 42, 133151.
Alm, J., and McClellan, C. (2012). Tax Morale and Tax Compliance from the Firm’s Perspective. Kyklos(1), 117.
Alm, J., McClelland, G. H., and Schulze, W. D. (1992). Why Do People Pay Taxes? Journal of Public Economics, 48, 2138.
Alm, J., and Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27, 224246.
Alm, J., and Torgler, B. (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101, 635651.
Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36, 818860.
Ariel, B. (2012). Deterrence and Moral Persuasion Effects on Corporate Tax Compliance: Findings from a Randomized Controlled Trial. Criminology, 50, 2769.
Ayres, I., and Braithwaite, J. (1992). Responsive Regulation: Transcending the Deregulation Debate. Oxford: Oxford University Press.
Barkworth, J. M., and Murphy, K. (2015). Procedural Justice Policing and Citizen Compliance Behaviour: The Importance of Emotion. Psychology, Crime and Law, 21, 254273.
Bazart, C., and Bonein, A. (2014). Reciprocal Relationships in Tax Compliance Decisions. Journal of Economic Psychology, 40, 83102.
Becker, G. S. (1968). Crime and Punishment: An Economic Approach. Journal of Public Economics, 76, 169217.
Beer, S., Kasper, M., Kirchler, E., and Erard, B. (2015). Annual Report to Congress: Audit Impact Study. Retrieved from tinyurl.com/zzcouol
Blumenthal, M., Christian, C., and Slemrod, J. (2001). Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. National Tax Journal, 54(1), 125136.
Bobek, D. D., Hageman, A. M., and Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115, 451468.
Bordignon, M. (1993). A Fairness Approach to Income Tax Evasion. Journal of Public Economics, 52, 345362.
Bott, K., Cappelen, A. W., Sørensen, E. Ø., and Tungodden, B. (2014). You’ve Got Mail: A Randomised Field Experiment on Tax Evasion. Bergen, Norway: NHH Norwegian School of Economics.
Boylan, S. J., and Sprinkle, G. B. (2001). Experimental Evidence on the Relation Between Tax Rates and Compliance: The Effect of Earned vs. Endowed Income. Journal of the American Taxation Association, 23, 7590.
Braithwaite, V. (2003). Taxing Democracy: Understanding Tax Avoidance and Evasion. Aldershot: Ashgate.
Braithwaite, V. (2009). Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham: Edward Elgar.
Braithwaite, V., Murphy, K., and Reinhart, M. (2007). Taxation Threat, Motivational Postures, and Responsive Regulation. Law and Policy, 29, 137158.
Casagrande, A., Cagno, D., Di, Pandimiglio, A., and Spallone, M. (2015). The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame. Journal of Behavioral and Experimental Economics, 59, 96110.
Casal, S., Kogler, C., Mittone, L., and Kirchler, E. (2016). Tax Compliance Depends on Voice of Taxpayers. Journal of Economic Psychology, 56, 141150.
Chang, O. H., Nichols, D. R., and Schultz, J. J. (1987). Taxpayer Attitudes Toward Tax Audit Risk. Journal of Economic Psychology, 8, 299309.
Christian, R. C., and Alm, J. (2014). Empathy, Sympathy, and Tax Compliance. Journal of Economic Psychology, 40, 6282.
Cialdini, R. B., and Trost, M. R. (1998). Social Influence: Social Norms, Conformity and Compliance. In Fiske, S. T., Gilbert, D. T and Lindzey, G. (Ed.), The Handbook of Social Psychology. Boston: Oxford University Press.
Coricelli, G., Joffily, M., Montmarquette, C., and Villeval, M. C. (2010). Cheating, Emotions, and Rationality: An Experiment on Tax Evasion. Experimental Economics, 13, 226247.
Coricelli, G., Rusconi, E., and Villeval, M. C. (2014). Tax Evasion and Emotions: An Empirical Test of Re-integrative Shaming Theory. Journal of Economic Psychology, 40, 4961.
Cuccia, A. D., and Carnes, G. A. (2001). A Closer Look at the Relation Between Tax Complexity and Tax Equity Perceptions. Journal of Economic Psychology, 22, 113140.
Cullis, J. G., and Lewis, A. (1997). Why People Pay Taxes: From a Conventional Economic Model to a Model of Social Convention. Journal of Economic Psychology, 18, 305321.
Dawes, R. M. (1980). Social Dilemmas. Annual Review of Psychology, 31, 169193.
De Simone, L., Sansing, R. C., and Seidman, J. K. (2013). When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial? Accounting Review, 88, 19711991.
Doerrenberg, P., and Peichl, A. (2013). Progressive Taxation and Tax Morale. Public Choice, 155, 293316.
Elffers, H., and Hessing, D. J. (1997). Influencing the Prospects of Tax Evasion. Journal of Economic Psychology, 18, 289304.
Elffers, H., Weigel, R. H., and Hessing, D. J. (1987). The Consequences of Different Strategies for Measuring Tax Evasion Behavior. Journal of Economic Psychology, 8, 311337.
Eriksen, K., and Fallan, L. (1996). Tax Knowledge and Attitudes Towards Taxation: A Report on a Quasi-Experiment. Journal of Economic Psychology, 17, 387402.
European Commission. (2015). Study to Quantify and Analyse the VAT Gap in the EU Member States. Retrieved from ec.europa.eu/taxation_customs/resources/documents/common/public-ations/studies/vat_gap2013.pdf
Feld, L. P., and Frey, B. S. (2002). Trust Breeds Trust: How Taxpayers Are Treated. Economics of Governance, 3, 8799.
Feld, L. P., and Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy, 29, 102120.
Frecknall-Hughes, J., and Kirchler, E. (2015). Towards a General Theory of Tax Practice. Social and Legal Studies, 24, 289312.
Frey, B. S. (1997). A Constitution for Knaves Crowds Out Civic Virtues. Economic Journal, 107, 10431053.
Frey, B. S., and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35, 136159.
Gaisbauer, H. P., Schweiger, G., and Sedmak, C. (2015). Outlining the Field of Tax Justice. In Gaisbauer, H. P., Schweiger, G., and Sedmak, C. (Eds.) Philosophical Explorations of Justice and Taxation (pp. 114). Berlin: Springer.
Gangl, K., Muehlbacher, S., De Groot, M., et al. (2013). “How Can I Help You?” Perceived Service Orientation of Tax Authorities and Tax Compliance. FinanzArchiv: Public Finance Analysis, 69, 487510.
Gemmell, N., and Hasseldine, J. (2014). Taxpayers’ Behavioural Responses and Measures of Tax Compliance “Gaps”: A Critique and a New Measure. Fiscal Studies, 35, 275296.
Hallsworth, M., List, J., Metcalfe, R., and Vlaev, I. (2014). The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (No. w20007). SSRN Electronic Journal. ssrn.com/abstract=2418122
Hasseldine, J., Hite, P., James, S., and Toumi, M. (2007). Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors. Contemporary Accounting Research, 24, 171194.
Holler, M., Hoelzl, E., Kirchler, E., Leder, S., and Mannetti, L. (2008). Framing of Information on the Use of Public Finances, Regulatory Fit of Recipients and Tax Compliance. Journal of Economic Psychology, 29, 597611.
IRS (Internal Revenue Service). (2012). IRS Releases New Tax Gap Estimates. Retrieved from www.irs.gov/uac/irs-releases-new-tax-gap-estimates-compliance-rates-remain-statistically-unchanged-from-previous-study
IRS. (2014). Your 2014 Taxpayer Receipt. Retrieved from www.whitehouse.gov/2014- taxreceipt
Jun, B.-h., Cho, M., and Park, M.-H. (2015). Procedural Fairness and Taxpayers’ Response: Evidence from an Experiment. Korean Economic Review, 31, 301326.
Kahneman, D., and Tversky, A. (1979). Prospect Theory: An Analysis of Decision Under Risk. Econometrica: Journal of the Econometric Society, 47, 263292.
Kaplan, S. E., Reckers, P. M., West, S. G., and Boyd, J. C. (1988). An Examination of Tax Reporting Recommendations of Professional Tax Preparers. Journal of Economic Psychology, 9, 427443.
Kastlunger, B., Kirchler, E., Mittone, L., and Pitters, J. (2009). Sequences of Audits, Tax Compliance, and Taxpaying Strategies. Journal of Economic Psychology, 30, 405418.
Kastlunger, B., Lozza, E., Kirchler, E., and Schabmann, A. (2013). Powerful Authorities and Trusting Citizens: The Slippery Slope Framework and Tax Compliance in Italy. Journal of Economic Psychology, 34, 3645.
Kastlunger, B., Muehlbacher, S., Kirchler, E., and Mittone, L. (2011). What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance. Public Finance Review, 39, 150167.
Kim, C. K., Evans, J. H., and Moser, D. V. (2005). Economic and Equity Effects on Tax Reporting Decisions. Accounting, Organizations and Society, 30, 609625.
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour: Cambridge: Cambridge University Press.
Kirchler, E., Hoelzl, E., and Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29, 210225.
Kirchler, E., Kogler, C., and Muehlbacher, S. (2014). Cooperative Tax Compliance from Deterrence to Deference. Current Directions in Psychological Science, 23, 8792.
Kirchler, E., and Maciejovsky, B. (2001). Tax Compliance Within the Context of Gain and Loss Situations, Expected and Current Asset Position, and Profession. Journal of Economic Psychology, 22, 173194.
Kirchler, E., Muehlbacher, S., Hoelzl, E., and Webley, P. (2009). Effort and Aspirations in Tax Evasion: Experimental Evidence. Applied Psychology, 58, 488507.
Kirchler, E., Muehlbacher, S., Kastlunger, B., and Wahl, I. (2010). Why Pay Taxes? A Review of Tax Compliance Decisions. In Alm, J. M.-V. J. and Torgler, B. (Ed.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 1531). London: Routledge.
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., and Saez, E. (2011). Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark. Econometrica, 79, 651692.
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., and Kirchler, E. (2013). Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169180.
Kogler, C., Batrancea, L., Nichita, A., Olsen, J., and Kirchler, E. (2014). Cross-cultural Research on Tax Compliance, Corruption and Shadow Economy. Paper presented at the 28th International Congress of Applied Psychology in Paris, France.
Kogler, C., Mittone, L., and Kirchler, E. (2015). Delayed Feedback on Tax Audits Affects Compliance and Fairness Perceptions. Journal of Economic Behavior and Organization , 124, 8187.
Lago-Peñas, I., and Lago-Peñas, S. (2010). The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries. European Journal of Political Economy, 26, 441453.
Lewis, A. (1982). The Psychology of Taxation. New York: St. Martin’s Press.
Luttmer, E. F. P., and Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28, 149168.
Maciejovsky, B., Kirchler, E., and Schwarzenberger, H. (2007). Misperception of Chance and Loss Repair: On the Dynamics of Tax Compliance. Journal of Economic Psychology, 28, 678691.
Maciejovsky, B., Schwarzenberger, H., and Kirchler, E. (2012). Rationality Versus Emotions: The Case of Tax Ethics and Compliance. Journal of Business Ethics, 109(3), 339350.
McCaffery, E. J., and Baron, J. (2004). Framing and Taxation: Evaluation of Tax Policies Involving Household Composition. Journal of Economic Psychology, 25, 679705.
McKerchar, M. (2001). The Study of Income Tax Complexity and Unintentional Non-Compliance: Research Method and Preliminary Findings. ATAX Discussion Paper. University of Sydney. Australia.
Mendoza, J. P., Wielhouwer, J., and Kirchler, E. (2015). The Backfiring Effect of Auditing on Tax Compliance. SSRN Electronic Journal. ssrn.com/abstract=2597479
Mittone, L. (2006). Dynamic Behaviour in Tax Evasion: An Experimental Approach. Journal of Socio-Economics, 35, 813835.
Moeschler, D. (2015). Social Representations of Taxes and Intentions Toward Compliance. Economies and Finances. Retrieved from http://dumas.ccsd.cnrs.fr/dumas-01108337.
Moscovici, S. (1961). La psychanalyse, son image et son public. Paris: Presses universitaires de France.
Muehlbacher, S., Hartl, B., and Kirchler, E. (2015). Mental Accounting and Tax Compliance Experimental Evidence for the Effect of Mental Segregation of Tax Due and Revenue on Compliance. Public Finance Review, 45(1), 122.
Muehlbacher, S., Kirchler, E., and Schwarzenberger, H. (2011). Voluntary Versus Enforced Tax Compliance: Empirical Evidence for the “Slippery Slope” Framework. European Journal of Law and Economics, 32, 8997.
Murphy, K. (2004). The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avoiders. Law and Human Behavior, 28, 187209.
OECD (Organization of Economic Cooperation and Development). (2013). Co-operative Compliance: A Framework from Enhanced Relationship to Co-operative Compliance. Paris: OECD Publishing.
OECD. (2015). Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: OECD Publishing.
Onu, D., and Oats, L. (2015). The Role of Social Norms in Tax Compliance: Theoretical Overview and Practical Implications. Journal of Tax Administration, 1, 113137.
Pickhardt, M., and Seibold, G. (2014). Income Tax Evasion Dynamics: Evidence from an Agent-Based Econophysics Model. Journal of Economic Psychology, 40, 147160.
Porcano, T. M. (1985). Distributive Justice and Tax Policy. Accounting Review, 59, 619635.
Rechberger, S., Hartner, M., Kirchler, E., and Hämmerle, F. K. (2010). Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study. Law and Policy, 32, 214225.
Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View. National Tax Journal, 58, 643663.
Schepanski, A., and Shearer, T. (1995). A Prospect Theory Account of the Income Tax Withholding Phenomenon. Organizational Behavior and Human Decision Processes, 63, 174186.
Schmölders, G. (1959). Fiscal Psychology: A New Branch of Public Finance. National Tax Journal, 12, 340345.
Schmölders, G. (1960). Das Irrationale in der öffentlichen Finanzwirtschaft. Frankfurt am Main: Suhrkamp.
Schneider, F. (2015). Size and Development of the Shadow Economy of 31 European and 5 Other OECD Countries from 2003 to 2015: Different Developments. Retrieved from www.econ.jku.at/members/Schneider/files/publications/2015/ShadEcEurope31.pdf
Schwartz, R. D., and Orleans, S. (1967). On Legal Sanctions. University of Chicago Law Review, 34, 274300.
Shu, L. L., Mazar, N., Gino, F., Ariely, D., and Bazerman, M. H. (2012). Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-Reports in Comparison to Signing at the End. Proceedings of the National Academy of Sciences, 109, 1519715200.
Slemrod, J. (1998). On Voluntary Compliance, Voluntary Taxes, and Social Capital. National Tax Journal, 51, 485491.
Slemrod, J., Blumenthal, M., and Christian, C. (2001). Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota. Journal of Public Economics, 79, 455483.
Taylor, N. (2003). Understanding Taxpayer Attitudes Through Understanding Taxpayer Identities. In Braithwaite, V. (ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 7192). Aldershot: Ashgate.
Thaler, R. (1999). Mental Accounting Matters. Journal of Behavioral Decision Making, 12, 183206.
Torgler, B. (2004a). Tax Morale in Asian Countries. Journal of Asian Economics, 15, 237266.
Torgler, B. (2004b). Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment in Switzerland. Economics of Governance, 5, 235253.
Torgler, B. (2005). Tax Morale and Direct Democracy. European Journal of Political Economy, 21, 525531.
Torgler, B. (2006). The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior and Organization, 61, 81109.
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis: Cheltenham: Edward Elgar.
Torgler, B., and Schneider, F. (2009). The Impact of Tax Morale and Institutional Quality on the Shadow Economy. Journal of Economic Psychology, 30, 228245.
Tyler, T. R. (2006). Psychological Perspectives on Legitimacy and Legitimation. Annual Review of Psychology, 57, 375400.
Wahl, I., Muehlbacher, S., and Kirchler, E. (2010). The Impact of Voting on Tax Payments. Kyklos, 63, 144158.
Wartick, M., and Rupert, T. (2010). The Effects of Observing a Peer’s Likelihood of Reporting Income on Tax Reporting Decisions. Advances in Taxation, 19, 6594.
Wenzel, M. (2002). The Impact of Outcome Orientation and Justice Concerns on Tax Compliance: The Role of Taxpayers’ Identity. Journal of Applied Psychology, 87, 629.
Wenzel, M. (2003). Tax Compliance and the Psychology of Justice: Mapping the Field. In Braithwaite, V. (Ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 4170). Aldershot: Ashgate.
Wenzel, M. (2004a). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25, 213228.
Wenzel, M. (2004b). The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence. Law and Human Behavior, 28, 547567.
Wolters Kluwer CCH. (2015). Federal Tax Law Keeps Piling Up. Retrieved July 14, 2016, from www.cch.com/TaxLawPileUp.pdf
Yaniv, G. (1999). Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. National Tax Journal, 52, 753764.
Zeelenberg, M., and Pieters, R. (2006). Feeling Is for Doing: A Pragmatic Approach to the Study of Emotions in Economic Behavior. In De Cremer, D., Zeelenberg, M., and Murnighan, K. (Eds.), Social Psychology and Economics (pp. 117137). New York: Psychology Press.