An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax simplification

Edwards, Alison

James, Simon

English

Research Papers in Economics

(2003a), ‘An examination of taxpayers’ attitudes towards the Australian tax system: Findings from a survey of tax scheme investors’,

(2003b), ‘Procedural justice and tax compliance’,

(2003b), ‘Through the eyes of the advisers: A fresh look at high wealth individuals’,

(2003b), The Operating Costs of Taxing the Capital Gains of Individuals: A Comparative Study of Australia and the UK, with Particular Reference to the Compliance Costs of Certain Tax Design Features, PhD Thesis,

(2003c), ‘Perceptions of who’s not paying their fair share’,

(2003d), ‘Tax system integrity and compliance: The democratic management of the tax system’,

(2004a), ‘Aggressive tax planning: Differentiating those playing the game from those who don’t’,

(2004b), ‘Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office, British Tax Review,

(2004c), ‘The role of trust in nurturing compliance: A study of accused tax avoiders’,

(2005a), ‘Misperception of social norms about tax compliance: From theory to intervention’,

(2005a), ‘Recent government initiatives in tackling the underground economy in Australia’,

(2005b), ‘Motivation or rationalisation: Casual relations between ethics, norms and tax compliance’,

(2005b), ‘Tackling the underground economy in the UK: A government’s response’,

A behavioral study of the meaning and influence of tax complexity’,

A closer look at the relation between tax complexity and tax equity perceptions’,

A cognitive-process analysis of taxpayer compliance’,

A comment on “A behavioral study of the meaning and influence of tax complexity”’,

A comment on Turner et al.

A communication model of taxpayer honesty’,

A comparison of agent-based models of income tax evasion’,

A comparison of compliance cost estimates for the tax systems in the United States and New Zealand’,

A conceptual model of factors influencing tax preparers’ aggressiveness’,

A critical review of ethics and moral dilemmas in tax compliance research’, paper presented at the 9

A cross-national comparison of attitudes, personality, behaviour and social comparison in tax evasion experiments’,

A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth’,

A fairness approach to income tax evasion’,

A letter from the tax office: Compliance effects of informational and interpersonal justice’,

A meta-analysis of tax compliance experiments’, paper presented at the Annual Meeting of the Public Choice Society and Economic Science Association,

A need for emotionally intelligent policy: Linking tax evasion with higher education funding’,

A new era of tax enforcement: From “big stick” to responsive regulation’, in Recent Research on Tax Administration and Compliance: Selected Papers Given at the

A note on enforcement uncertainty and taxpayer compliance’,

A note on income tax evasion, labor supply and nonlinear tax schedules’,

A note on income tax evasion: A theoretical analysis’,

A note on optimum tax evasion’,

A note on progression, penalty schemes and tax evasion’,

A note on tax evasion as a function of the quality of information about the magnitude and credibility of threatened fines: Some preliminary research’,

A note on the evidence of attitudes to evasion from a sample survey’, in

A note on the tax-evading firm’,

A perspective on the experimental analysis of taxpayer reporting’,

A positive approach to tax compliance’,

A primer on tax evasion’,

A Prospect Theory Account of the Income Tax Withholding Phenomenon’,

A Report into Taxpayer Costs of Compliance, Australian Government Publishing Service,

A Report into the Incremental Costs of Taxpayer Compliance, Australian Government Publishing Service,

A Report into Total Costs of Compliance, Australian Taxation Studies Program,

A review of the major theoretical and empirical findings in the recent tax compliance literature, focusing solely on personal income tax.

A self-interest analysis of justice and tax compliance: how distributive justice moderates the effect of income favorability’,

A silver lining in the tax compliance cloud? A study of the managerial benefits of tax compliance in small business’,

A simulation study of income tax evasion’,

A social-psychological investigation into perceptions of tax evasion’,

A story of admitted income tax evasion’,

A Strategic approach to personal income tax reform’,

A study of tax evasion judgments’,

A study of the effects of taxpayer risk perceptions on ambiguous compliance decisions’,

A Study of the Quick Method of Accounting, Plamondon and Associates,

A survey of tax evasion using the randomized response technique’,

A tax discrepancy coefficient resulting from tax evasion or tax expenditures’,

A tax evasion model with allowance for retroactive penalties’,

A taxonomy of tax compliance literature: Further findings, problems and prospects,

A taxpayer compliance application of Benford’s Law’,

A theory of hard-to-tax groups’,

A threat to tax morale: The case of Australian higher education policy’,

A very comprehensive examination of the tax compliance literature aiming to build on the study by Jackson and Milliron

Abstract in Ahmed

Abstract to a 1986 National Bureau of Economic Research working paper of the same title appears in Ahmed

Achieving compliance’,

Administrative and compliance costs of international taxation’,

Administrative and compliance costs of state and local taxes’,

Administrative and Compliance Costs of Taxation and Public Transfers in the Netherlands,

Administrative and Compliance Costs of Taxation,

Administrative and compliance costs of the VAT: A review of the evidence’,

Advanced rulings: A proposed procedure’,

Advances in prospect theory: Cumulative representation of uncertainty’,

Aggregate estimates of small business taxpayer compliance’,

Allocation by and output of a tax-administering agency’

Amazing grace: Tax amnesties and tax compliance’,

Ambiguity and the evaluation of client documentation by tax professionals’,

Amnesties for state tax evaders: The nature of and response to recent programs’,

Amnesty and creative tax administration’,

Amnesty, enforcement and tax policy’,

An agent-based model of tax compliance with social networks’

An analysis of norm processes in tax compliance’,

An analysis of the effect of tax complexity and its perceived justification on equity judgments’,

An analysis of the relationship between tax equity and tax complexity’,

An application of attribution and equity theories to tax evasion behaviour’,

An application of attribution theory in taxpayer compliance research’,

An attribution theory analysis of tax evasion related judgments’,

An econometric analysis of income tax and its detection’,

An economic analysis of tax amnesties’,

An economic perspective on tax evasion’,

An empirical analysis of federal income tax auditing and compliance’,

An empirical assessment of tax mentality’,

An empirical example of the influences of selected economic and noneconomic variables in decision making by tax professionals’,

An empirical investigation of taxpayer awareness of marginal tax rates’,

An empirical test for tax evasion’,

An evaluation of the New Zealand income tax law rewriting project from a compliance cost perspective’,

An evolving model for tax enforcement’,

An examination of tax reporting recommendations of professional tax preparers’,

An examination of taxpayer preference for aggressive tax advice’,

An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance’,

An annotated bibliography of tax compliance and tax compliance costs

An annotated bibliography of tax compliance and tax compliance costs

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Research Papers in Economics