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題名:An Experimental Study on the Effects of Democracy on Tax Compliance
書刊名:經濟論文
作者:徐麗振簡錦漢
作者(外文):Hsu, Li-chenKan, Kamhon
出版日期:2020
卷期:48:3
頁次:頁309-339
主題關鍵詞:租稅順從民主效果租稅稽核懲罰實驗Tax complianceThe effects of democracyTax auditingPenaltyExperiment
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:21
  • 點閱點閱:3
期刊論文
1.Clark, J.、Friesen, L.、Muller, A.(2004)。The good, the bad, and the regulator: an experimental test of two conditional audit schemes。Economic Inquiry,42(1),69-87。  new window
2.Aim, J.、Jackson, B. R.、McKee, M.(1992)。Institutional uncertainty and taxpayer compliance。The American Economic Review,82(4),1018-1026。  new window
3.Alm, James、McKee, Michael、Beck, William(1990)。Amazing Grace: Tax Amnesties and Compliance。National Tax Journal,43(1),23-37。  new window
4.Alm, James、Jackson, Betty R.、McKee, Michael(1992)。Estimating the determinants of taxpayer compliance with experimental data。National Tax Journal,45(1),107-114。  new window
5.Alm, J.、McClelland, G. H.、Schulze, W. D.(1992)。Why do People Pay Taxes?。Journal of Public Economics,48(1),21-38。  new window
6.Feld, L. P.、Tyran, J. R.(2002)。Tax Evasion and Voting: An Experimental Analysis。Kyklos,55(2),197-221。  new window
7.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature,36(2),818-860。  new window
8.Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics,65(3),363-373。  new window
9.Alm, J.、Cronshaw, M. B.、McKee, M.(1993)。Tax Compliance with Endogenous Audit Selection Rules。Kyklos,46(1),27-45。  new window
10.Alm, J.、Jackson, B. R.、McKee, M.(1993)。Tax Exchange, Collective Decision Institutions, and Tax Compliance。Journal of Economic Behavior and Organization,22(3),285-303。  new window
11.Alm, J.、McClelland, G. H.、Schulze, W. D.(1999)。Changing the Social Norm of Tax Compliance by Voting。Kyklos,52(2),141-171。  new window
12.Alm, J.、McKee, M.(2004)。Tax Compliance as a Coordination Game。Journal of Economic Behavior and Organization,54(3),297-312。  new window
13.Alm, J.、Sanchez, I.、de Juan, A.(1995)。Economic and Noneconomic Factors in Tax Compliance。Kyklos,48(1),3-18。  new window
14.Becker, W.、Büchner, H.、Sleeking, S.(1987)。The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach。Journal of Public Economics,34(2),243-252。  new window
15.Collins, J. H.、Plumlee, R. D.(1991)。The Taxpayer's Labor and Reporting Decision: The Effects of Audit Schemes。The Accounting Review,66(3),559-576。  new window
16.Cullis, J.、Jones, P.、Lewis, A.(2006)。Tax Framing, Instrumentality and Individual Differences: Are There Two Different Cultures?。Journal of Economic Psychology,27(2),304-320。  new window
17.Dal Bó, P.、Foster, A.、Putterman, L.(2010)。Institutions and Behavior: Experimental Evidence on the Effects of Democracy。American Economic Review,100(5),2205-2229。  new window
18.Gërxhani, K.、Schram, A.(2006)。Tax Evasion and Income Source: A Comparative Experimental Study。Journal of Economy Psychology,27(3),402-422。  new window
19.Herrmann, Benedikt、Thöni, Christian、Gächter, Simon(2008)。Antisocial Punishment across Societies。Science,319(5868),1362-1367。  new window
20.Kamdar, N.(1995)。Information Reporting and Tax Compliance: An Investigation Using Individual TCMP Data。Atlantic Economic Journal,23(4),278-292。  new window
21.Pommerehne, W. W.、Hart, A.、Frey, B. S.(1994)。Tax Morale, Tax Evasion, and the Choice of Tax Policy Instruments in Different Political Systems。Public Finance/Finances Publiques,49(Supplement),52-69。  new window
22.Pommerehne, W. W.、Weck-Hannemann, H.(1996)。Tax Rates, Tax Administration and Income Tax Evasion in Switzerland。Public Choice,88(1/2),161-170。  new window
23.Putterman, L.、Tyran, J. R.、Kamei, Kenju(2011)。Public Goods and Voting on Formal Sanction Schemes。Journal of Public Economics,95(9/10),1213-1222。  new window
24.Sefton, M.、Shupp, R.、Walker, J. M.(2007)。The Effect of Rewards and Sanctions in Provision of Public Goods。Economic Inquiry,45(4),671-690。  new window
25.Spicer, M. W.、Becker, L. A.(1980)。Tax Inequity and Tax Compliance: An Experimental Approach。National Tax Journal,33(2),171-175。  new window
26.Spicer, M. W.、Thomas, J. E.(1982)。Audit Probabilities and the Tax Evasion Decision: An Experimental Approach。Journal of Economic Psychology,2(3),241-245。  new window
27.Beck, Paul J.、Davis, Jon S.、Jung, Woon-Oh(1991)。Experimental Evidence on Taxpayer Reporting under Uncertainty。The Accounting Review,66(3),535-558。  new window
28.Crane, Steven E.、Nourzad, Farrokh(1986)。Inflation and Tax Evasion: An Empirical Analysis。The Review of Economics and Statistics,68(2),217-223。  new window
29.Dubin, Jeffrey A.、Wilde, Louis L.(1988)。An empirical analysis of federal income tax auditing and compliance。National Tax Journal,41(1),61-74。  new window
30.Fehr, Ernst、Gächter, Simon(2000)。Cooperation and Punishment in Public Goods Experiments。American Economic Review,90(4),980-994。  new window
31.Fehr, Ernst、Gächter, Simon(2002)。Altruistic punishment in humans。Nature,415(6868),137-140。  new window
32.Friedland, Nehemiah、Maital, Shlomo、Rutenberg, Aryeh(1978)。A Simulation Study of Income Tax Evasion。Journal of Public Economics,10(1),107-116。  new window
33.Witte, Ann D.、Woodbury, Diane F.(1985)。The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax。National Tax Journal,38(1),1-13。  new window
34.陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文,34(2),213-250。new window  延伸查詢new window
35.Dubin, Jeffrey A.、Graetz, Michael J.、Wilde, Louis L.(1990)。The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986。National Tax Journal,43(4),395-409。  new window
圖書
1.Davis, Douglas D.、Holt, Charles A.(1993)。Experimental Economics。Princeton, NJ:Princeton University Press。  new window
2.Camerer, C. F.(2003)。Behavioral Game Theory: Experiments in Strategic Interaction。Princeton, NJ:Princeton University Press。  new window
3.Kagel, J. H.、Roth, A. E.(1995)。The Handbook of Experimental Economics。Princeton University Press。  new window
其他
1.The Economist(2011)。Transport in Georgia: Spare a Penny? Taxes for Infrastructure。  new window
 
 
 
 
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