LEADER 04377oam 2200745I 450 001 9910974162103321 005 20251116205658.0 010 $a1-136-97065-7 010 $a1-136-97066-5 010 $a1-282-62955-7 010 $a9786612629556 010 $a0-203-85161-7 024 7 $a10.4324/9780203851616 035 $a(CKB)2560000000010033 035 $a(EBL)534180 035 $a(OCoLC)642661602 035 $a(SSID)ssj0000415776 035 $a(PQKBManifestationID)11282712 035 $a(PQKBTitleCode)TC0000415776 035 $a(PQKBWorkID)10419358 035 $a(PQKB)10428884 035 $a(MiAaPQ)EBC534180 035 $a(Au-PeEL)EBL534180 035 $a(CaPaEBR)ebr10394333 035 $a(CaONFJC)MIL262955 035 $a(OCoLC)649067865 035 $a(FINmELB)ELB159058 035 $a(EXLCZ)992560000000010033 100 $a20180706d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aDeveloping alternative frameworks for explaining tax compliance /$fedited by James Alm, Jorge Martinez-Vazquez, and Benno Torgler 205 $a1st ed. 210 $aMilton Park, Abingdon, Oxon ;$aNew York $cRoutledge$d2010 210 1$aNew York :$cRoutledge,$d2010. 215 $a1 online resource (318 p.) 225 0 $aRoutledge international studies in money and banking Developing alternative frameworks for explaining tax compliance 300 $aEssays presented at a conference held in Atlanta in Oct. 2007 and sponsored by the International Studies Program of the Andrew Young School of Policy Studies at Georgia State University. 311 08$a0-415-75003-2 311 08$a0-415-57698-9 320 $aIncludes bibliographical references and index. 327 $aBook 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 327 $a6 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 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? 327 $a12 The economic psychology of value added tax compliance13 Tax evasion, the informal sector, and tax morale in LAC countries; Index 330 $aOver the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisio 410 0$aRoutledge international studies in money and banking ;$v59. 606 $aTaxpayer compliance$vCongresses 606 $aTax evasion$vCongresses 615 0$aTaxpayer compliance 615 0$aTax evasion 676 $a336.2/91 701 $aAlm$b James$0294839 701 $aMartinez-Vazquez$b Jorge$0294840 701 $aTorgler$b Benno$f1972-$0307051 712 02$aGeorgia State University.$bSchool of Policy Studies. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910974162103321 996 $aDeveloping alternative frameworks for explaining tax compliance$94493976 997 $aUNINA