Taxpayer nudges-behavioral interventions that aim to increase tax compliance without
changing the underlying economic incentives of taxpayers-are used increasingly by …

We present the first randomized survey experiment in the context of tax compliance to
assess the role of social norms and reciprocity for intrinsic tax morale. We find that …

The effectiveness of the e-tax system in encouraging tax compliance has been largely
unexplored. Thus, the current study aims to examine the interrelationship between …

What is the compliance effect of experiencing a tax audit? Empirical studies typically report a
positive effect, while laboratory experiments frequently report a negative effect. We show …

In a MouselabWEB experiment with 345 participants, we investigated whether different
presentations of expected value information in tax compliance decisions increase conformity …

This research investigates how unfairness in tax enforcement affects tax compliance. We
study how unfair audits that overestimate a taxpayer's true income affect the aggregate …

This study aims to examine the effect of economic factors and psychological factors on
dilemmas in tax reporting. This study considers psychological factors caused by the …

Our framed laboratory experiment analyses the causal relationship between corruption and
tax evasion and explores whether deterring one may have desirable spill over effects on the …

This article brings an important empirical contribution to the academic literature by
examining whether gender differences in tax compliance are due to higher prosociality …

Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax
evasion. Nonetheless, the determinants shaping one's positive attitude toward …