内容

目次

Part 1: Introduction to the Volume 1. Developing Alternative Frameworksfor Explaining Tax Compliance James Alm, Jorge Martinez-Vazquez, and BennoTorgler Part 2: A Review and a Critique of the Existing Literature 2. WhyPay Taxes? A Review of Tax Compliance Decisions Erich Kirchler, StephanMuehlbacher, Barbara Kastlunger, and Ingrid Wahl Part 3: Expanding theStandard Theory of Compliance 3. Tax Compliance: Social Norms, Culture andEndogeneity John Cullis, Philip Jones, and Alan Lewis 4. Vertical andHorizontal Reciprocity in a Theory of Taxpayer Compliance Jan Schnellenbach5. Tax Evasion and the Psychological Tax Contract Lars P. Feld and Bruno S.Frey Part 4: Empirical Evidence on Financial Incentives 6. A Meta-Analysisof Incentive Effects in Tax Compliance Experiments Calvin Blackwell 7.Econometric Models for Multi-Stage Audit Processes: An Application to the IRSNational Research Program Brian Erard and Jonathan S. Feinstein Part 5:Empirical Evidence on Governance 8. Tax Compliance, Tax Morale andGovernance Quality Benno Torgler, Markus Schaffner, and Alison Macintyre 9.Tax Evasion, Corruption , and the Social Contract in Transition Eric Uslaner10. Procedural Justice and the Regulation of Tax Compliance Behavior: TheModerating Role of Personal Norms Kristina Murphy Part 6: Case Studies 11.Tax Non-Compliance Among the Under-30s: Knowledge, Obligation or Skepticism?Valerie Braithwaite, Monika Reinhart, and Michael Smart 12. The EconomicPsychology of Value Added Tax Compliance Paul Webley and Julie Ashby 13. TaxEvasion, the Informal Sector, and Tax Morale in LAC Countries James Alm andJorge Martinez-Vazquez