In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Although corruption and tax evasion are distinct and separate problems, they can easily
become intertwined and reinforcing. A society that is more corrupt may enable more tax …

This book brings together two leading researchers in the field to provide a comprehensive
overview of the shadow economy from a global perspective. Reviewing the advantages and …

Low tax morale is associated with domestic tax evasion. We find evidence of cross-border
equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio …

Governments across the globe initiated various tax reforms in the post-Global Financial
Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

The “slippery slope framework” suggests voluntary and enforced compliance as the two
motivations underlying tax compliance behavior. Using questionnaire data based on a …

We explored the moderating roles of legitimate and coercive power held by the tax authority
in the relationship between procedural justice, trust in the tax authority, and voluntary tax …