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Trust breeds trust: How taxpayers are treated
Abstract. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is theExpand
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Deterrence and Morale in Taxation: An Empirical Analysis
The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and producesExpand
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Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation
A psychological tax contract goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. As a contractual relationshipExpand
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Economic Growth and Judicial Independence: Cross Country Evidence Using a New Set of Indicators
Rational politicians are interested in judicial independence (JI) in order to make their promises credible. But if politicians’ preferences deviate from the dicta of the judiciary, they also haveExpand
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Capital Structure Choice and Company Taxation: A Meta-Study
This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact isExpand
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Achieving Compliance When Legal Sanctions are Non-Deterrent
Law backed by non-deterrent sanctions (mild law) has been hypothesized to achieve compliance because of norm activation. We experimentally investigate the effects of mild law in the provision ofExpand
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FDI and Taxation: A Meta-Study
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when taxExpand
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Budget Referendums and Government Spending: Evidence from Swiss Cantons
New government spending must be approved by a referendum of citizens in many Swiss cantons. This decisionmaking procedure seems like a simple way to address citizen-legislator agency problems, butExpand
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THE TAX AUTHORITY AND THE TAXPAYER An Exploratory Analysis
The issue of tax compliance has been dealt with in the literature almost exclusively by studying the behavior of taxpayers. But important insights on tax compliance can be gained by looking at howExpand
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Tax Evasion and Voting: An Experimental Analysis
The puzzle of tax compliance is why people pay taxes instead of evading them: given the low expected fines, rational taxpayers should decide to underreport taxable income. However, most taxpayersExpand
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