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Research article

First published 2018-5

Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion

Blaine Robbins, Edgar Kiser

Rationality and Society

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Research article

First published 2026

Tax Compliance in Small and Micro Sized Enterprises in Greece

Eleftheria Panagiotidou, Andreas Hadjixenophontos

Public Finance Review

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Research article

First published 2020-6

Reforms in Direct Tax Administration in India (1991–2016)

Parul Jain, Anil Kumar Jain

Indian Journal of Public Administration

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Research article

First published 2016-3

Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles

Herbert Schwarzenberger, Stephan Muehlbacher, Cécile Bazart [...]

Social Science Information

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Research article

First published 2011-1

Fighting Income Tax Evasion with Positive Rewards

Cécile Bazart, Michael Pickhardt

Public Finance Review

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Research article

First published 1988-1

Compliance Costs and the Tax Avoidance-Tax Evasion Decision

James Alm

Public Finance Review

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Research article

First published 2018-7

Tax Incentives and Noncompliance

Annette Alstadsæter, Martin Jacob

Public Finance Review

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Research article

First published 2018-1

The Effect of Audit Activity on Tax Declaration

Elena D’Agosto, Marco Manzo, Stefano Pisani [...]

Public Finance Review

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Research article

First published 2021-3

Personal Income Tax Compliance at the Regional Level: The Role of Persistence,Neighborhood,and Decentralization

Julio López-Laborda, Jaime Vallés-Giménez, Anabel Zárate-Marco

International Regional Science Review

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Article commentary

First published 2016-12

Trends in Collection of Value Added Tax in West Bengal: A Commentary

H. K. Dwivedi, Sudip Kumar Sinha

South Asian Journal of Macroeconomics and Public Finance

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