The highly influential Allingham and Sandmo model of income tax evasion assumes that
taxpayers are driven by utility maximization, choosing evasion over compliance if it yields a …

Anecdotal evidence suggests that tax morale diminishes with income and with levels of
taxation. We designed an experiment that enables identification of causal effects. Subjects …

This study examines the impact of taxes on the incentive to work under flat and progressive
tax systems. Of particular interest are the changes from progressive-to-flat and flat-to …

In a two-stage lab experiment, we examine whether wage inequity has a greater impact on
tax compliance and on the beliefs about peers' compliance levels among the wronged when …

Two studies explored whether and how mindfulness relates with citizens' tax evasion
intentions and support for progressive tax rates. Based on theoretical and empirical grounds …

We conduct a meta-analysis of the tax fairness–tax compliance literature from its inception in
1976 through 2021. We use an organizational justice perspective (Colquitt 2001) to …

Beklenti teorisi, bireylerin kararlarında psikolojik etkenlerin de etkili olduğunu iddia
etmektedir. Beklenti teorisi perspektifi ile gerçekleştirilen ampirik çalışmalarda vergi …

In this paper, I analyze behavioral responses to inheritance and gift taxes in Brazil using
inheritance tax microdata from 2014 to 2020. Employing bunching and differencesin …

16 Despite its legal origin, since the beginning of 17 the twentieth century, Materiality has
become 18 increasingly prominent in Accounting. Since the 19 concept has many facets …

This study examines how tax system design and reform affect labor supply. We conduct an
online experiment with 522 participants to assess labor responses to tax reforms that …