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The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance
Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing,...
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First Things First: Using Anchoring Bias to Examine the Effect of Penalty Severity and Social Norms on Tax Compliance
Although ethics research shows that prospective penalties for tax fraud can increase taxpayers’ compliance with tax laws, we do not have a clear...
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COVID-19 Policy Actions, Trust in Government and Tax Compliance Intentions: A Study of the British Self-Employment Income Support Scheme
While the importance of fostering individual taxpayers’ (hereafter taxpayers) trust in government to encourage tax compliance is widely acknowledged,...
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How Government Spending Impacts Tax Compliance
This study examines how taxpayer support for government spending can improve tax compliance. While there is ample evidence on the deterrent effect of...
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To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance
This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to develop and test a theoretical...
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Vaccine Impact Bonds: An Alternative Way of Allocating the Economic Risks of Mass Vaccination Programs
Vaccines can be an appropriate tool for combating pandemics. Accordingly, expectations were high when the first Covid-19 vaccines were administered....
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Morality of Lobbying for Tax Benefits: A Kantian Perspective
Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other...
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Animal health and welfare as a public good: what do the public think?
This paper presents a novel perspective on an evolving policy area. The UK’s withdrawal from the EU has led to the creation of a new Agriculture Act...
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Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty
In the last decade, advances in technology have significantly disrupted the way firms provide goods and services. At the forefront of this...
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How Do Tax Agents Respond to Anti-corruption Intensity?
We examine whether anti-corruption intensity strengthens tax enforcement effectiveness in China. Using hand-collected anti-corruption data and...
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Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions
Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in...
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Socially responsible science: Exploring the complexities
Philosophers of science, particularly those working on science and values, often talk about the need for science to be socially responsible. However,...
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Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions
Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders....
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Wealth Without Limits: in Defense of Billionaires
In this essay we argue against preventing people from amassing extreme wealth via increased taxation. The first argument in favor of such a proposal,...
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Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting
Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is...
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Are Companies Offloading Risk onto Employees in Times of Uncertainty? Insights from Corporate Pension Plans
We investigate how firms adjust corporate pension plans in response to economic policy uncertainty (EPU). Using a sample of US-listed firms, we find...