Economic and Political Studies, Volume 11, Issue 3 (2023)

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Economic and Political Studies, Volume 11, Issue 3 (2023)

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Special issue on Economic and Behavioural Aspects of Tax Compliance; Guest editors: James Alm and Yongzheng Liu

Editorial

Editorial
Introduction
James Alm & Yongzheng Liu
Pages: 275-278
Published online: 22 Jun 2023
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Free Access

Review Article

Review Article
Using behavioural economics to understand tax compliance
James Alm & Matthias Kasper
Pages: 279-294
Published online: 14 Sep 2022
AbstractforUsing behavioural economics to understand tax compliance | Full Text | References | PDF (1.1 MB) | EPUB
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Research Articles

Article
Is tax evasion macho? Testosterone, personality traits and evasion
Marcelo Arbex, Justin M. Carré, Shawn N. Geniole & Enlinson Mattos
Pages: 295-315
Published online: 01 Sep 2022
AbstractforIs tax evasion macho? Testosterone, personality traits and evasion | Full Text | References | PDF (1.6 MB) | EPUB | Supplemental
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Article
Whistleblowing and tax evasion: Experimental evidence
Michele Bernasconi, Luca Corazzini & Tiziana Medda
Pages: 316-333
Published online: 08 Nov 2022
AbstractforWhistleblowing and tax evasion: Experimental evidence | Full Text | References | PDF (1.5 MB) | EPUB | Supplemental
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Article
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?
Stephan Muehlbacher, Andre Hartmann, Erich Kirchler & James Alm
Pages: 334-349
Published online: 22 Sep 2022
AbstractforDeclaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? | Full Text | References | PDF (1.5 MB) | EPUB | Supplemental
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Open Access
Article
Do experienced subjects bias experimental results? Evidence from 16 laboratories in six countries
Alice Guerra, Brooke Harrington, Sven Steinmo & John D’Attoma
Pages: 350-364
Published online: 25 Aug 2022
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Article
Perceptions of trust and power are associated with tax compliance: A cross-cultural study
Christoph Kogler, Jerome Olsen, Erich Kirchler, Larissa M. Batrancea & Anca Nichita
Pages: 365-381
Published online: 26 Oct 2022
AbstractforPerceptions of trust and power are associated with tax compliance: A cross-cultural study | Full Text | References | PDF (2 MB) | EPUB | Supplemental
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Open Access
Article
The slippery slope framework: A comprehensive evaluation of factors affecting trust and power
Mardhiah Mardhiah, Riyana Miranti & Robert Tanton
Pages: 382-399
Published online: 10 Apr 2023
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Article
Relative trust and tax morale
Eva Matthaei, Ho Fai Chan, Charlotte Schmidt & Benno Torgler
Pages: 400-418
Published online: 02 Feb 2023
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