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Record Nr. |
UNINA9910799989603321 |
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Titolo |
Developing alternative frameworks for explaining tax compliance / / edited by James Alm, Jorge Martinez-Vazquez, and Benno Torgler |
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Pubbl/distr/stampa |
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New York : , : Routledge, , 2010 |
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ISBN |
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1-136-97065-7 |
1-136-97066-5 |
1-282-62955-7 |
9786612629556 |
0-203-85161-7 |
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Descrizione fisica |
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1 online resource (318 p.) |
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Collana |
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Routledge international studies in money and banking Developing alternative frameworks for explaining tax compliance |
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Altri autori (Persone) |
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AlmJames |
Martinez-VazquezJorge |
TorglerBenno <1972-> |
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Disciplina |
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Soggetti |
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Taxpayer compliance |
Tax evasion |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Essays presented at a conference held in Atlanta in Oct. 2007 and sponsored by the International Studies Program of the Andrew Young School of Policy Studies at Georgia State University. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Part I: Introduction to the volume; 1 Developing alternative frameworks for explaining tax compliance; Part II: A review and critique of the existing literature; 2 Why pay taxes?: A review of tax compliance decisions; Part III: Expanding the standard theory of compliance; 3 Tax compliance: Social norms, culture, and endogeneity; 4 Vertical and horizontal reciprocity in a theory of taxpayer compliance; 5 Tax evasion and the psychological tax contract; Part IV: Empirical evidence on financial incentives |
6 A meta-analysis of incentive effects in tax compliance experiments7 Econometric models for multi-stage audit processes: An application to the IRS National Research Program; Part V: Empirical evidence on governance; 8 Tax compliance, tax morale, and governance quality; 9 |
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Tax evasion, corruption, and the social contract in transition; 10 Procedural justice and the regulation of tax compliance behavior: The moderating role of personal norms; Part VI: Case studies; 11 Tax non-compliance among the under-30s: Knowledge, obligation, or skepticism? |
12 The economic psychology of value added tax compliance13 Tax evasion, the informal sector, and tax morale in LAC countries; Index |
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Sommario/riassunto |
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Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisio |
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