Abric, J.-C. (1984). A theoretical and experimental approach to the study of social representations in a situation of interaction. In Moscovici, S. and Farr, R. (eds.), Social representations (pp. 223–50). Cambridge: Cambridge University Press.
Adams, C. (1993). For good and evil: The impact of taxes on the course of civilization. Lanham, MD: Madison Books.
Adams, C., and Webley, P. (2001). Small business owners' attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22(2), 195–216.
Adams, J. S. (1965). Inequity in social exchange. In Berkowitz, L. (ed.), Advances in experimental and social psychology (vol. II, pp. 267–99). New York, NY: Academic Press.
Agnell, J., and Persson, M. (2000). Tax arbitrage and labor supply. Journal of Public Economics, 78(1–2), 3–24.
Ahmed, E. (2004). Validation of the ‘Management of Shame State – Shame Acknowledgment and Shame Displacement’ (MOSS-SASD) in the context of taxation. Unpublished manuscript. The Australian National University, Canberra, Australia.
Ahmed, E., and Braithwaite, V. (2004). When tax collectors become collectors for child support and student loans: Jeopardizing the revenue base? Kyklos, 57(3), 303–26.
Ahmed, E., and Braithwaite, V.(2005). Understanding small business taxpayers: Issues of deterrence, tax morale, fairness and work practice. International Small Business Journal, 23(5), 539–68.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Ajzen, I.(1993). Attitude theory and the attitude–behavior relation. In Krebs, D. and Schmidt, P. (eds.), New directions in attitude measurement (pp. 41–57). New York: de Gruyter.
Alexander, C., and Feinstein, J. S. (1987). A microeconomic analysis of income tax evasion (Mimeo). Ann Arbor, MI: Michigan Institute of Technology.
Allingham, M., and Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–38.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 55(3), 577–93.
Alm, J., Cronshaw, M. B., and McKee, M. (1993). Tax compliance with endogenous audit selection-rules. Kyklos, 46(1), 27–45.
Alm, J., Jackson, B. R., and McKee, M. (1990). Alternative government approaches for increasing tax compliance (Mimeo). Boulder: University of Colorado, Department of Economics.
Alm, J., Jackson, B. R., and McKee, M.(1992a). Institutional uncertainty and taxpayer compliance. The American Economic Review, 82(4), 1,018–26.
Alm, J., Jackson, B. R., and McKee, M.(1992b). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107–14.
Alm, J., Jackson, B. R., and McKee, M.(1993). Fiscal exchange, collective decision institutions, and tax compliance. Journal of Economic Behavior and Organization, 22(3), 285–303.
Alm, J., Jackson, B. R., and McKee, M.(2005). Audit information dissemination, taxpayer communication, and compliance behavior. Retrieved 31 December 2005, from http://aysps.gsu.edu/people/working/AlmJacksonMcKee-DirectversusIndirectEffects-05.18.05.DOC.
Alm, J., Martinez-Vazquez, J., and Schneider, F. (2004). ‘Sizing’ the problem of the hard-to tax. In Alm, J., Martinez-Vazquez, J. and Wallace, S. (eds.), Taxing the hard-to-tax: Lessons from theory and practice (pp. 11–75). Amsterdam: Elsevier.
Alm, J., McClelland, G. H., and Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38.
Alm, J., McClelland, G. H., and Schulze, W. D.(1999). Changing the social norm of tax compliance by voting. Kyklos, 52(2), 141–71.
Alm, J., McKee, M., and Beck, W. (1990). Amazing grace – tax amnesties and compliance. National Tax Journal, 43(1), 23–37.
Alm, J., Sanchez, I., and deJuan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3–18.
Alm, J., and Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–46.
Anderhub, V., Giese, S., Güth, W., Hoffmann, A., and Otto, T. (2001). Tax evasion with earned income: An experimental study. Finanz Archiv, 58(2), 188–206.
Andreoni, J. (1991). The desirability of a permanent tax amnesty. Journal of Public Economics, 45(2), 143–59.
Andreoni, J., Erard, B., and Feinstein, J. S. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818–60.
Andrews, M. (2003). New public management and democratic participation: Complementary or competing reforms? A South African study. International Journal of Public Administration, 26(8–9), 991–1,016.
Angermeier, W. F., Bednorz, P., and Hursh, S. R. (1994). Operantes Lernen. Methoden, Ergebnisse, Anwendung. Munich: Ernst Reinhardt.
Antonides, G., and Robben, H. S. J. (1995). True positives and false alarms in the detection of tax evasion. Journal of Economic Psychology, 16(4), 617–40.
Argyle, M. (1987). The psychology of happiness. London: Methuen.
Arkes, H. R., and Blumer, C. (1985). The psychology of sunk cost. Organizational Behavior and Human Decision Processes, 35(1), 124–40.
Arkes, H. R., Joner, C. A., Pezzo, M. V., Nash, J. G., Siegel-Jacobs, K. and Stone, E. (1994). The psychology of windfall gains. Organizational Behavior and Human Decision Processes, 59(3), 331–47.
Arrow, K. (1974). The limits of organization. New York: Norton.
Ayres, I., and Braithwaite, J. (1992). Responsive regulation: Transcending the deregulation debate. New York: Oxford University Press.
Baldry, J. C. (1987). Income tax evasion and the tax schedule: Some experimental results. Public Finance, 42(3), 357–83.
Baldry, J. C.(1994). Economic analysis and taxpayer compliance: Time for a new agenda. Australian Tax Forum, 11(1), 45–62.
Balestrino, A., and Galmarini, U. (2003). Imperfect tax compliance and the optimal provision of public goods. Bulletin of Economic Research, 55(1), 37–51.
Bandura, A. (1977). Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215.
Barber, B. M., and Odean, T. (2004). Are individual investors tax savvy? Evidence from retail and discount brokerage accounts. Journal of Public Economics, 88(1–2), 419–42.
Baron, J. (2000). Thinking and deciding (3rd edn). New York: Cambridge University Press.
Bartelsman, E. J., and Beetsma, R. M. W. J. (2003). Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics, 87(9–10), 2,225–52.
Beck, P. J., Davis, J. S., and Jung, W.-O. (1991). Experimental evidence on taxpayer reporting under uncertainty. Accounting Review, 66(3), 535–58.
Becker, G. (1968). Crime and punishment: An economic approach. The Journal of Political Economy, 76(2), 169–217.
Benford, F. (1938). The law of anomalous numbers. Proceedings of the American Philosophical Society, 78(4), 551–72.
Bergman, M. S. (2002). Who pays for social policy? A study on taxes and trust. Journal of Social Policy, 31(2), 289–305.
Bergman, M., and Nevarez, A. (2005). The social mechanisms of tax evasion and tax compliance. Politica y Gobierno, 12(1), 9.
Bernasconi, M. (1998). Tax evasion and orders of risk aversion. Journal of Public Economics, 67(1), 123–34.
Berti, C., and Kirchler, E. (2001). Contributi e contribuenti: Una ricerca sulle rappresentazioni del sistema fiscale. Giornale Italiano di Psicologia, 28(3), 595–607.
Besim, M., and Jenkins, G. P. (2005). Tax compliance: When do employees behave like the self-employed? Applied Economics, 37(10), 1,201.
Bitterman, M. (1975). The comparative analysis of learning. Science, 188(4,189), 699–709.
Blackwell, C. (2002). A meta-analysis of tax compliance experiments. Paper presented at the Annual Meeting of the Public Choice Society and Economic Science Association, San Diego, CA.
Blamey, R., and Braithwaite, V. (1997). The validity of the security-harmony social values model in the general population. Australian Journal of Psychology, 49(1), 71–7.
Blau, P. M. (1964). Exchange and power in social life. New York: Wiley.
Blickle, G., Schlegel, A., Fassbender, P., and Klein, U. (2006). Some personality correlates of business white-collar crime. Applied Psychology: An International Review, 55(2), 220–33.
Blumenthal, M., and Christian, C. (2004). Tax preparers. In Aaron, H. J. and Slemrod, J. (eds.), The crisis in tax administration (pp. 201–29). Washington, DC: Brookings Institution Press.
Bobek, D. D., and Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 13–38.
Bogardus, E. S. (1928). Immigration and race attitudes. Boston, MA: D. C. Heath and Company.
Bongiovanni, A. (1977). A review of research on the effects of punishment in the schools. Paper presented at the Conference on Child Abuse, Children's Hospital National Medical Center, Washington, DC.
Bosco, L., and Mittone, L. (1997). Tax evasion and moral constraints: Some experimental evidence. Kyklos, 50(3), 297–324.
Bracewell-Milnes, B. (1979). Tax avoidance and evasion: The individual and society. London: Panopticum Press.
Braithwaite, J. (2003). Large business and the compliance model. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and evasion (pp. 177–202). Aldershot: Ashgate.
Braithwaite, J.(2005). Markets in vice. Markets in virtue. Leichhardt: The Federation Press.
Braithwaite, V. (1994). Beyond Rokeach's equality–freedom model: Two-dimensional values in a one-dimensional world. Journal of Social Issues, 50(4), 67–94.
Braithwaite, V.(1998). The value balance model of political evaluations. British Journal of Psychology, 89(2), 223–47.
Braithwaite, V.(2003a). Dancing with tax authorities: Motivational postures and non-compliant actions. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and tax evasion (pp. 15–39). Aldershot: Ashgate.
Braithwaite, V.(2003b). A new approach to tax compliance. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and tax evasion (pp. 1–11). Aldershot: Ashgate.
Braithwaite, V.(2003c). Perceptions of who's not paying their fair share. Australian Journal of Social Issues, 38(3), 335–62.
Braithwaite, V.(ed.). (2003d). Taxing democracy. Understanding tax avoidance and tax evasion. Aldershot: Ashgate.
Braithwaite, V., and Ahmed, E. (2005). A threat to tax morale: The case of Australian higher education policy. Journal of Economic Psychology, 26(4), 523–40.
Braithwaite, V., Braithwaite, J., Gibson, D., and Makkai, T. (1994). Regulatory styles, motivational postures and nursing home compliance. Law and Policy, 16(4), 363–94.
Braithwaite, V. and Job, J. (2003). The theoretical base for the ATO compliance model. Technical Report Research Note 5, CTSI, RSSS, ANU. Retrieved 12 July 2006, from http://ctsi.anu.edu.au/publications/research%20notes/RN5.pdf.
Braithwaite, V., Schneider, F., Reinhart, M., and Murphy, K. (2003). Charting the shoals of the cash economy. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and tax evasion (pp. 93–108). Aldershot: Ashgate.
Braithwaite, V., and Wenzel, M. (2007). Integrating explanations of tax evasion and avoidance. In Lewis, A. (ed.), Cambridge handbook of psychology and economic behaviour. Cambridge: Cambridge University Press.
Brandstätter, H. (1994). Determinanten der Steuerhinterziehung: Ergebnisse der experimentellen Psychologie. In Smekal, C. and Theurl, E. (eds.), Stand und Entwicklung der Finanzpsychologie (pp. 213–45). Baden-Baden: Nomos.
Brehm, J. W. (1966). A theory of psychological reactance. New York: Academic Press.
Brooks, N., and Doob, A. N. (1990). Tax evasion: Searching for a theory of compliant behavior. In Friedland, M. L. (ed.), Securing compliance: Seven case studies. Toronto: University of Toronto Press.
Brosio, G., Cassone, A., and Ricciuti, R. (2002). Tax evasion across Italy: Rational noncompliance or inadequate civic concern? Public Choice, 112(3–4), 259–73.
Brown, D. (1985). Business ethics: Is small better? Policy Studies Journal, 13(4), 766–75.
Burton, H. A., Karlinsky, S. S. and Blanthorne, C. (2005). Perceptions of a white-collar crime: Tax evasion. American Taxation Association's Journal of Legal Tax Research, 3(1), 35–48.
Caballe, J., and Panades, J. (2005). Cost uncertainty and taxpayer compliance. International Tax and Public Finance, 12(3), 239.
Calderwood, G., and Webley, P. (1992). Who responds to changes in taxation? The relationship between taxation and incentive to work. Journal of Economic Psychology, 13(4), 735–48.
Carnes, G. A., and Cuccia, A. D. (1996). An analysis of the effect of tax complexity and its perceived justification on equity judgments. Journal of the American Taxation Association, 18(2), 40–56.
Carroll, J. S. (1987). Compliance with the law: A decision-making approach to taxpaying. Law and Human Behavior, 11(4), 319–35.
Carroll, J. S.(1992). How taxpayers think about their taxes: Frames and values. In Slemrod, J. (ed.), Why people pay taxes: Tax compliance and enforcement (pp. 43–63). Ann Arbor, MI: Michigan University Press.
Carslaw, C. A. P. N. (1988). Anomolies in income numbers: Evidence of goal oriented behavior. The Accounting Review, 63(2), 321–7.
Casey, J. T., and Scholz, J. T. (1991). Beyond deterrence: Behavioral decision theory and tax compliance. Law and Society Review, 25(4), 821–43.
Chan, C. W., Troutman, C. S., and O'Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103.
Chang, O. H., Nichols, D. R., and Schultz, J. J. (1987). Taxpayer attitudes toward tax audit risk. Journal of Economic Psychology, 8(3), 299–309.
Chang, O. H., and Schultz, J. J. (1990). The income tax withholding phenomenon: Evidence from TCMP data. The Journal of the American Taxation Association, 12(1), 88–93.
Christensen, K., Cline, R., and Neubig, T. (2001). Total corporate taxation: ‘Hidden,’ above-the-line, non-income taxes. National Tax Journal, 54(3), 495–506.
Christian, C. W. (1994). Voluntary compliance with the individual income tax: Results from the 1988 TCMP study. Washington, DC.
Christie, R., and Geis, F. L. (1970). Studies in Machiavellianism. New York: Academic Press.
Christopoulos, D. K. (2003). Does underground economy respond symmetrically to tax changes? Evidence from Greece. Economic Modelling, 20(3), 563–70.
Chu, C. Y. (1990). Plea bargaining with the IRS. Journal of Public Economics, 41(3), 319–33.
Cialdini, R. B. (1993). Influence. Science and practice. New York: HarperCollins.
Cialdini, R. B.(1996). Social influence and the triple tumor structure of organizational dishonesty. In Messick, D. M. and Tenbrunsel, A. E. (eds.), Codes of conduct (pp. 44–58). New York: Sage.
Clotfelter, C. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65(3), 363–73.
Collins, C. J., Hanges, P. J., and Locke, E. A. (2004). The relationship of achievement motivation to entrepreneurial behavior: A meta-analysis. Human Performance, 17(1), 95–117.
Collins, J. H., Milliron, V. C., and Toy, D. R. (1990). Factors associated with household demand for tax preparers. The Journal of the American Taxation Association, 12(1), 9–25.
Collins, J. H., Murphey, D., and Plumlee, R. D. (1990). The taxpayer's dilemma: How hard to work and what to report? University of North Carolina at Chapel Hill.
Collins, J. H., and Plumlee, R. D. (1991). The taxpayer's labor and reporting decision: The effect of audit schemes. Accounting Review, 66(3), 559–76.
Copeland, P. V., and Cuccia, A. D. (2002). Multiple determinants of framing referents in tax reporting and compliance. Organizational Behavior and Human Decision Processes, 88(1), 499–526.
Corman, J., Lussier, R. N., and Nolan, K. G. (1996). Factors that encourage entrepreneural start-ups and existing firm expansion: A longitudinal study comparing recession and expansion periods. Academy of Entrepreneurship Journal, 1(2), 43–55.
Costa, P. T., and McCrae, R. R. (1992). Revised NEO Personality Inventory (NEO-PI-R) and NEO Five-Factor Inventory (NEO-FFI) Professional Manual. Odessa, FL: Psychological Assessment Resources.
Courakis, N. (2001). Financial crime today: Greece as a European case study. European Journal of Criminal Policy and Research, 9(2), 197–219.
Cowell, F. A. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13(4), 521–43.
Cox, D., and Plumley, A. (1988). Analyses of voluntary compliance rates for different income source classes. Washington, DC: International Revenue Service, Research Division.
Cross, R. B., and Shaw, G. K. (1982). The evasion–avoidance choice: A suggested approach. National Tax Journal, 34(4), 489–91.
Crush, J. (1985). Colonial coercion and the Swazi tax revolt of 1903–1907. Political Geography Quarterly, 4(3), 179–90.
Cuccia, A. D., and Carnes, G. A. (2001). A closer look at the relation between tax complexity and tax equity perceptions. Journal of Economic Psychology, 22(2), 113–40.
Cullis, J., Jones, P., and Lewis, A. (2006). Tax framing, instrumentality and individual differences: Are there two different cultures? Journal of Economic Psychology, 27(2), 304–20.
Cullis, J., and Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2–3), 305–21.
Cunningham, J. B., and Lischeron, J. (1991). Defining entrepreneurship. Journal of Small Business Management, 29(1), 45–61.
Dalton, T. (1994). The new IRS approach to nonfilers and nonpayers. The CPA Journal Online, 64 (December), 68–9.
Das-Gupta, A., Lahiri, R., and Mookherjee, D. (1995). Income tax compliance in India: An empirical analysis. World Development, 23(12), 2,051–64.
Davis, D. D., and Holt, C. A. (1993). Experimental economics. Princeton, NJ: Princeton University Press.
Dawes, R. M. (1980). Social dilemmas. Annual Review of Psychology, 31(1), 169–93.
Juan, A., Lasheras, M. A., and Mayo, R. (1994). Voluntary tax compliant behavior of Spanish income tax payers. Public Finance, 49(4), 90–105.
de Rosa, A. S. (1996). Controversial social representations ‘of’ and ‘around’ advertising: How to sell pullovers by provoking discussion on social issues. Paper presented at the 11th General Meeting of EAESP, Gmunden, Austria.
Dean, P., Keenan, T., and Kenney, F. (1980). Taxpayers' attitudes to income tax evasion: An empirical study. British Tax Review, 25(1), 28–44.
DeCarlo, J. F., and Lyons, P. R. (1979). A comparison of selected personal characteristics of minority and non-minority female entrepreneurs. Journal of Small Business Management, 17(4), 22–9.
Die Presse (2006). 1,31 Mrd. Euro an Steuerbetrug aufgedeckt. (4 August 2006, page 15).
Dornstein, M. (1976). Compliance with legal and bureaucratic rules: The case of self-employed taxpayers in Israel. Human Relations, 29(11), 1,019–34.
Dornstein, M.(1987). Taxes: Attitudes and perceptions and their social bases. Journal of Economic Psychology, 8(1), 55–76.
Duncan, W. A., LaRue, D. W., and Reckers, P. M. J. (1989). An empirical examination of the influences of selected economic and noneconomic variables in decision making by tax professionals. Advances in Taxation, 2(1), 91–106.
Durham, A. M. (1988). Crime seriousness and punitive severity: An assessment of social attitudes. Justice Quarterly, 5(1), 131–53.
Durkheim, E. (1976 [1898]). Individuelle und kollektive Vorstellungen. In Durkheim, E. (ed.), Soziologie und Philosophie (pp. 45–83). Frankfurt am Main: Suhrkamp.
Eagly, A. H., and Chaiken, S. (1993). The psychology of attitudes. Fort Worth, TX: Harcourt Brace.
Edlund, J. (2003). Attitudes towards taxation: Ignorant and incoherent? Scandinavian Political Studies, 26(2), 145–67.
Eichenberger, R., and Frey, B. S. (2002). Democratic governance for a globalized world. Kyklos, 55(2), 265–88.
el Sehity, T., Hölzl, E., and Kirchler, E. (2005). Price developments after a nominal shock: Benford's Law and psychological-pricing after the euro introduction. International Journal of Research in Marketing, 22(4), 471–80.
el Sehity, T., Kirchler, E., and Muehlbacher, S. (2003). Rise and decline of social objects: Ten case studies on the social development of meaning. Paper presented at the IAREP-workshop ‘Euro: Currency and symbol’, Vienna, Austria.
Elffers, H. (1999). Tax evasion. In Earl, P. E. and Kemp, S. (eds.), The Elgar companion to consumer research and economic psychology (pp. 556–60). Cheltenham: Edward Elgar.
Elffers, H.(2000). But taxpayers do cooperate! In Vugt, M. V., Snyder, M., Tyler, T. R. and Biel, A. (eds.), Cooperation in modern society. Promoting the welfare of communities, states and organizations (pp. 184–194). London: Routledge.
Elffers, H., and Hessing, D. J. (1997). Influencing the prospects of tax evasion. Journal of Economic Psychology, 18(2–3), 289–304.
Elffers, H., Robben, H. S. J., and Hessing, D. J. (1991). Under-reporting income: Who is the best judge – taxpayer or tax inspector? Journal of Royal Statistical Society, 154(1), 125–7.
Elffers, H., Robben, H. S. J., and Hessing, D. J.(1992). On measuring tax evasion. Journal of Economic Psychology, 13(4), 545–67.
Elffers, H., Weigel, R. H., and Hessing, D. J. (1987). The consequences of different strategies for measuring tax evasion behaviour. Journal of Economic Psychology, 8(3), 311–37.
Erard, B. (1997). Self-selection with measurement errors: A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance. Journal of Econometrics, 81(2), 319–56.
Erard, B., and Feinstein, J. S. (1994a). Honesty and evasion in the tax compliance game. Rand Journal of Economics, 25(1), 1–19.
Erard, B., and Feinstein, J. S.(1994b). The role of moral sentiments and audit perceptions in tax compliance. Public Finance, 49 (Suppl.), 70–89.
Erard, B., and Ho, C. C. (2001). Searching for ghosts: Who are the nonfilers and how much tax do they owe? Journal of Public Economics, 81(1), 25–50.
Eriksen, K., and Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402.
Estes, W.s (1944). An experimental study of punishment. Psychological Monographs, 57 (reprinted in Boe, E. and Church, R. (1968) (eds.), Punishment: Issues and experiments (p. 108–65). New York: Appleton-Century-Crofts.
Etzioni, A. (1988). The moral dimension. Toward a new economy. New York: Free Press.
Falkinger, J. (1988). Tax evasion and equity: A theoretical analysis. Public Finance, 43(3), 388–95.
Falkinger, J.(1995). Tax evasion, consumption of public goods and fairness. Journal of Economic Psychology, 16(1), 63–72.
Falkinger, J., and Walther, H. (1991). Rewards versus penalties: On a new policy against tax evasion. Public Finance Quarterly, 19(1), 67–79.
Fallan, L. (1999). Gender, exposure to tax knowledge, and attitudes towards taxation. An experimental approach. Journal of Business Ethics, 18(2), 173–84.
Fehr, E., Fischbacher, U., and Gächter, S. (2002). Strong reciprocity, human cooperation, and the enforcement of social norms. Human Nature, 13(1), 1–25.
Fehr, E., and Gächter, S. (1998). Reciprocity and economics. The economic implications of homo reciprocans. European Economic Review, 42(3–5), 845–59.
Feld, L. P., and Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3(2), 87–99.
Feld, L. P., and Frey, B. S.(2005a). Illegal, immoral, fattening or what? How deterrence and responsive regulation shape tax morale. In Bajada, C. and Schneider, F. (eds.), Size, causes and consequences of the underground economy (pp. 16–37). Aldershot: Ashgate.
Feld, L. P., and Frey, B. S.(2005b). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Retrieved 31 December 2005, from http://www.dur.ac.uk/john.ashworth/EPCS/Papers/Feld_Frey.pdf.
Feld, L. P., and Kirchgässner, G. (2000). Direct democracy, political culture, and the outcome of economic policy: A report on the Swiss experience. European Journal of Political Economy, 16(2), 287–306.
Feld, L. P., and Tyran, J. R. (2002). Tax evasion and voting: An experimental analysis. Kyklos, 55(2), 197–221.
Ferster, C., Culbertson, S., and Perron Boren, M. (1975). Behavior principles (2nd edn). Englewood Cliffs, NJ: Prentice Hall.
Fetchenhauer, D. (2004). Different perspectives on prosocial and antisocial behavior. Kumulative Habilitation. Bochum: Ruhr-Universität Bochum.
Fischer, C. M., Wartick, M., and Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11(1), 1–46.
Fishbein, M., and Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.
Fishlow, A., and Friedman, J. (1994). Tax evasion, inflation and stabilization. Journal of Development Economics, 43(1), 105–23.
Fjeldstad, O.-H. (2004). What's trust got to do with it? Non-payment of service charges in local authorities in South Africa. Journal of Modern African Studies, 42(4), 539–62.
Fjeldstad, O.-H., and Semboja, J. (2001). Why people pay taxes: The case of the development levy in Tanzania. World Development, 29(12), 2,059–74.
Fjeldstad, O.-H., and Tungodden, B. (2003). Fiscal corruption: A vice or a virtue? World Development, 31(8), 1,459–67.
Franzoni, L. A. (2000). Tax evasion and tax compliance. In Bouckaert, B. and Geest, G. (eds.), Encyclopedia of Law and Economics (vol. IV, pp. 51–94). Cheltenham: Edward Elgar.
Freiberg, A. (1986). Enforcement discretion and taxation offences. Australian Tax Forum, 3(1), 55–91.
French, J. R. P., and Raven, B. H. (1959). The basis of social power. In Cartwright, D. (ed.), Studies in social power (pp. 150–67). Ann Arbor, MI: University of Michigan Press.
Frey, B. S. (1992). Tertium datur – pricing, regulating and intrinsic motivation. Kyklos, 45(2), 161–84.
Frey, B. S.(1997). Not just for the money: An economic theory of personal motivation. Cheltenham: Edward Elgar.
Frey, B. S.(2003). Deterrence and tax morale in the European Union. European Review, 11(3), 385–406.
Frey, B. S.(2004). Politische Partizipation und Steuermoral. In Bizer, K., Falk, A. and Lange, J. (eds.), Am Staat vorbei. Transparenz, Fairness und Partizipation kontra Steuerhinterziehung (pp. 47–57). Berlin: Duncker und Humblot.
Frey, B. S., and Feld, L. P. (2002). Deterrence and morale in taxation: An empirical analysis: Working Paper No. 760. CESifo GmbH.
Frey, B. S., and Weck-Hannemann, H. (1984). The hidden economy as an ‘unobserved’ variable. European Economic Review, 26(1), 33–53.
Friedland, N. (1982). A note on tax evasion as a function of the quality of information about the magnitude and credibility of threatened fines: Some preliminary research. Journal of Applied Social Psychology, 12(1), 54–9.
Friedland, N., Maital, S., and Rutenberg, A. (1978). A simulation study of income tax evasion. Journal of Public Economics, 10(1), 107–16.
Frijters, P. (2000). Do individuals try to maximize general satisfaction? Journal of Economic Psychology, 21(3), 281–304.
Fukuyama, F. (1995). Trust: The social virtues and the creation of prosperity. New York: Free Press.
Furnham, A. (2005). Understanding the meaning of tax: Young people's knowledge of the principles of taxation. Journal of Socio-Economics, 34(5), 703–13.
Garland, H., Sandefur, C. A., and Rogers, A. C. (1990). De-escalation of commitment in oil exploration: When sunk costs and negative feedback coincide. Journal of Applied Psychology, 75(6), 721–7.
Gassner, W. (1983). Steuervermeidung, Steuerumgehung, Steuerhinterziehung. Unpublished manuscript. Vienna University of Economics and Business Administration.
Gehring, W. J., and Willoughby, A. R. (2002). The medial frontal cortex and rapid processing of monetary gains and losses. Science, 295(5563), 2279–82.
Gërxhani, K. (2004). Tax evasion in transition: Outcome of an institutional clash? Testing Feige's conjecture in Albania. European Economic Review, 48(4), 729–45.
Gërxhani, K.(2006). ‘Did you pay your taxes? How (not) to conduct tax evasion surveys in transition countries’. Social Indicators Research, 80(4), 555–81.
Gërxhani, K., and Schram, A. (2006). Tax evasion and income source: A comparative experimental study. Journal of Economic Psychology, 27(3), 202–22.
Gintis, H., Bowles, S., Boyd, R., and Fehr, E. (2003). Explaining altruistic behavior in humans. Evolution and Human Behavior, 24(3), 153–72.
Goldberg, L. R. (1990). An alternative ‘description of personality’: The Big-Five factor structure. Journal of Personality and Social Psychology, 59(6), 1,216–29.
Gouldner, A. W. (1960). The norm of reciprocity: A preliminary statement. American Sociological Review, 25(1), 161–78.
Granger, J. (2005). Focus on compliance issues for the Tax Office in 2005. Retrieved 5 August 2005, from http://www.ato.gov.au/corporate/content.asp?doc=/content/55484.htm.
Grasmick, H. G., and Bursik, R. J. Jr (1990). Conscience, significant others, and rational choice: Extending the deterrence model. Law and Society Review, 24(3), 837–61.
Grasmick, H. G., Bursik, R. J., and Cochran, J. K. (1991). ‘Render unto Caesar what is Caesar's’: Religiosity and taxpayers' inclinations to cheat. The Sociological Quarterly, 32(2), 251–66.
Grasso, L., and Kaplan, S. E. (1998). An examination of ethical standards. Journal of Accounting Education, 16(1), 85–100.
Gravelle, H., and Rees, R. (1981). Microeconomics. London: Longman Group Ltd.
Green, D. P., Kahneman, D., and Kunreuther, H. (1994). How the scope and method of public funding affect willingness to pay for public goods. Public Opinion Quarterly, 58(1), 49–67.
Grimm, O. (2005). Gespenst der Flat Tax geht um. Die Presse (12 September), p. 4.
Groenland, E. A. (1992). Developing a dynamic research strategy for the economic psychological study of taxation. Journal of Economic Psychology, 13(4), 589–96.
Groenland, E. A. G., and Veldhoven, G. M. (1983). Tax evasion behavior: A psychological framework. Journal of Economic Psychology, 3(2), 129–44.
Gruening, G. (2001). Origin and theoretical basis of New Public Management. International Public Management Journal, 4(1), 1–25.
Guala, F., and Mittone, L. (2005). Experiments in economics: external validity and the robustness of phenomena. Journal of Economic Methodology, 12(4), 495–515.
Güth, W., and Sausgruber, R. (2004). Tax morale and optimal taxation: CESifo Working Paper No. 1284. CESifo GmbH.
Halperin, R., and Tzur, J. (1990). Tax evasion and the low penalty, low audit rate phenomenon. Journal of Accounting and Public Policy, 9(3), 179–96.
Hamilton, A. (1999). IRS enforcement drops sharply. Tax Notes (8 April), p. 188.
Hansford, A., and Hasseldine, J. D. (2002). Best practice in tax administration. Public Money and Management, 22(1), 5–6.
Hardin, R. (1968). The tragedy of the commons. Science, 162 (3859), 1243–8.
Haslam, S. A. (2001). Psychology in organzations: The social identity approach. London: Sage.
Hasseldine, J. D. (1998a). Prospect theory and tax reporting decisions: Implications for tax administrators. International Bureau of Fiscal Documentation, 52(11), 501–5.
Hasseldine, J. D.(1998b). Tax amnesties: An international review. Bulletin for International Fiscal Documentation, 52(7), 303–10.
Hasseldine, J. D., and Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299–324.
Hasseldine, J. D., and Hite, P. A. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24(4), 517–33.
Hasseldine, J. D., and Kaplan, S. E. (1992). The effect of different sanction communications on hypothetical taxpayer compliance: Policy implications from New Zealand. Public Finance, 47(1), 45–60.
Hasseldine, J. D., and Li, Z. (1999). More tax evasion research required in new millennium. Crime Law and Social Change, 31(2), 91–104.
Heath, C., Larrick, R. P., and Wu, G. (1999). Goals as reference points. Cognitive Psychology, 38(1), 79–109.
Helson, H. (1964). Adaption-level theory. New York: Harper and Row.
Herbert, M. (1989). Discipline: A positive guide for parents. Oxford: Blackwell.
Hessing, D. J., Elffers, H., Robben, H. S. J., and Webley, P. (1993). Needy or greedy – the social-psychology of individuals who fraudulently claim unemployment benefits. Journal of Applied Social Psychology, 23(3), 226–43.
Hessing, D. J., Elffers, H., and Weigel, R. H. (1988). Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior. Journal of Personality and Social Psychology, 54(3), 405–13.
Hessing, D. J., Kinsey, K. A., Elffers, H., and Weigel, R. H. (1988). Tax evasion research: Measurement strategies and theoretical models. In Raaij, W. F., Veldhoven, G. M. and Warneryd, K. E. (eds.), Handbook of economic psychology (pp. 516–37). Dordrecht: Kluwer Academic Publishers.
Higgins, E. T. (1998a). From expectancies to worldviews: Regulatory focus in socialization and cognition. In Darley, J. M. (ed.), Attribution and social interaction. The legacy of Edward E. Jones (pp. 243–69). Washington, DC: APA.
Higgins, E. T.(1998b). Promotion and prevention: Regulatory focus as a motivational principle. In Zanna, M. P. (ed.), Advances in experimental social psychology (vol. XXX, pp. 1–46). New York: Academic Press.
Higgins, E. T.(2002). How self-regulation creates distinct values: The case of promotion and prevention decision making. Journal of Consumer Psychology, 12(3), 177–91.
Hill, T. P. (1995). The significant-digit phenomenon. American Mathematical Monthly, 102(4), 322–7.
Hite, P. A. (1987). An application of attribution theory in taxpayer noncompliance research. Public Finance, 42(1), 105–18.
Hite, P. A.(1988). An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance. Journal of Economic Psychology, 9(4), 445–66.
Hite, P. A.(1989). A positive approach to taxpayer compliance. Public Finance, 44(2), 249–67.
Hite, P. A.(1990). An experimental investigation of the effect of tax shelters on taxpayer noncompliance. Public Finance/Finances Publiques, 45(1), 90–108.
Hite, P. A., and Hasseldine, J. D. (2003). Tax practitioner credentials and the incidence of IRS audit adjustments. American Accounting Association, 17(1), 1–14.
Hite, P. A., and McGill, G. A. (1992). An examination of taxpayer preference for aggressive tax advice. National Tax Journal, 45(4), 389–403.
Hodson, G., and Olson, J. M. (2005). Testing the generality of the name letter effect: Name initials and everyday attitudes. Personality and Social Psychology Bulletin, 31(8), 1,099–111.
Homans, G. C. (1961). Social behavior: Its elementary forms. London: Routledge and Paul Kegan.
Horton, S. (2003). Guest editorial: Participation and involvement: The democratisation of new public management? International Journal of Public Sector Management, 16(6), 403–11.
Hume, E. C., Larkins, E. R., and Iyer, G. (1999). On compliance with ethical standards in tax return preparation. Journal of Business Ethics, 18(2), 229–38.
Hyman, I., McDowell, E., and Raines, B. (1977). Corporal punishment and alternatives in the schools: An overview of theoretical and practical issues. In Wise, J. (ed.), Proceedings: Conference on corporal punishment in the schools (pp. 1–18). Washington, DC: National Institute of Education.
IRS (1978). A dictionary of compliance factors. Washington, DC: Government Publishing Office.
Jackson, B. R., and Milliron, V. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5(1), 125–65.
Jackson, B. R., Milliron, V. C., and Toy, D. R. (1988). Tax practitioners and the government. Tax Notes (17 October), pp. 333–8.
James, S. (1998, July). The behaviour of revenue services as a variable in tax administration and taxpayer compliance. Paper presented at the 10th International Conference on Socioeconomics. SASE/SABE, Vienna, Austria.
James, S., and Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
James, S., Hasseldine, J. D., Hite, P. A., and Toumi, M. (2003). Tax compliance policy: An international comparison and new evidence on normative appeals and auditing. Paper presented at the ESRC Future Governance Workshop, Institute for Advanced Studies, Vienna, Austria.
Job, J., and Honaker, D. (2003). Short-term experience with responsive regulation in the Australian Taxation Office. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and evasion (pp. 111–29). Aldershot: Ashgate.
Job, J., and Reinhart, M. (2003). Trusting the tax office: Does Putnam's thesis relate to tax? Australian Journal of Social Issues, 38(3), 307–34.
Job, J., Stout, A., and Smith, R. (2007). Culture change in three taxation administrations: From command-and-control to responsive regulation. Law and Policy, 29(1), 84–101.
Kahneman, D. (1994). New challenges to the rationality assumption. Journal of Institutional and Theoretical Economics. Zeitschrift für die gesamte Staatswissenschaft, 150(1), 18–36.
Kahneman, D., Slovic, P., and Tversky, A. (1982). Judgement under uncertainty: Heuristics and biases. New York: Cambridge University Press.
Kahneman, D., and Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47(2), 263–91.
Kahneman, D., and Tversky, A.(1984). Choices, values, and frames. American Psychologist, 39(4), 341–50.
Kaplan, S. E., Reckers, P. M. J., and Reynolds, K. D. (1986). An application of attribution and equity theories to tax evasion behavior. Journal of Economic Psychology, 7(4), 461–76.
Kemp, S. (2004). Preferences for funding particular government services from flat or progressive tax. Paper presented at the Joint SABE/IAREP Annual Colloquium, Philadelphia, PA.
Kim, C. K. (2002). Does fairness matter in tax reporting behavior? Journal of Economic Psychology, 23(6), 771–85.
King, S., and Sheffrin, S. M. (2002). Tax evasion and equity theory: An investigative approach. International Tax and Public Finance, 9(4), 505–21.
Kinsey, K. A., and Grasmick, H. G. (1993). Did the tax reform act of 1986 improve compliance? Three studies of pre- and post-TRA compliance attitudes. Law and Policy, 15(4), 239–325.
Kinsey, K. A., Grasmick, H. G., and Smith, K. W. (1991). Framing justice: Taxpayer evaluations of personal tax burdens. Law and Society Review, 25(4), 845–73.
Kirchgässner, G., Feld, L. P., and Savioz, M. R. (1999). Die direkte Demokratie. Munich: Vahlen.
Kirchler, E. (1997a). Balance between giving and receiving: Tax morality and satisfaction with fiscal policy as they relate to the perceived just distribution of public resources. Reitaku International Journal of Economic Studies, 5(1), 59–70.
Kirchler, E.(1997b). The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation. Journal of Socio-Economics, 26(4), 421–37.
Kirchler, E.(1998). Differential representations of taxes: Analysis of free associations and judgments of five employment groups. Journal of Socio-Economics, 27(1), 117–31.
Kirchler, E.(1999). Reactance to taxation: Employers' attitudes towards taxes. Journal of Socio-Economics, 28(2), 131–8.
Kirchler, E., and Berger, M. M. (1998). Macht die Gelegenheit den Dieb? In Jahrbuch für Absatz- und Konsumentenforschung (vol. 44), pp. 439–62.
Kirchler, E., and Hölzl, E. (2003). Economic psychology. International Review of Industrial and Organizational Psychology, 18(1), 29–80.
Kirchler, E., and Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22(2), 173–94.
Kirchler, E., Maciejovsky, B., and Schneider, F. (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535–53.
Kirchler, E., Maciejovsky, B., and Schwarzenberger, H. (2005). Specious confidence after tax audits: A contribution to the dynamics of compliance. Unpublished manuscript, University of Vienna, Austria.
Kirchler, E., Maciejovsky, B., and Weber, M. (2005). Framing effects, selective information, and market behavior: An experimental analysis. Journal of Behavioral Finance, 6(2), 90–100.
Kirchler, E., Muehlbacher, S., Hölzl, E., and Webley, P. (2005). Effort and aspirations in tax evasion: Experimental evidence. Unpublished manuscript, University of Vienna, Austria.
Kirchler, E., Niemirowski, P., and Wearing, A. (eds.) (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502–17.
Kohlberg, L. (1969). Stages and sequences: The cognitive development approach to socialization. In Goslin, D. (ed.), Handbook of socialization theory and research. Chicago, IL: Rand McNelly.
Kramer, R. M. (1999). Trust and distrust in organizations: Emerging perspectives, enduring questions. Annual Review of Psychology, 50(1), 569–98.
Kramer, R. M., and Tyler, T. R. (1996). Trust in organizations. Frontiers of theory and research. Thousand Oaks, CA: Sage.
Lamnek, S., Olbrich, G., and Schaefer, W. (2000). Tatort Sozialstaat: Schwarzarbeit, Leistungsmissbrauch, Steuerhinterziehung und ihre (Hinter)Gruende. Opladen: Leske + Budrich.
Landsberger, M., and Meilijson, I. (1982). Incentive generating state dependent penalty system: The case of income tax evasion. Journal of Public Economics, 19(3), 333–52.
Lang, O., Nöhrbass, K.-H., and Stahl, K. (1997). On income tax avoidance: The case of Germany. Journal of Public Economics, 66(2), 327–47.
Lea, S., Tarpy, R. M., and Webley, P. (1987). The individual in the economy. A survey of economic psychology. Cambridge: Cambridge University Press.
Lenartova, G. (2003). Prepared tax reform in the Slovak Republic according to the criteria of tax theory and practice. Ekonomicky Casopis, 51(6), 664.
Leuthold, J. H. (1983). Home production and the tax system. Journal of Economic Psychology, 3(2), 145–57.
Leventhal, G. S. (1980). What should be done with equity theory? New approaches to the study of fairness in social relationships. In Gergen, K. J., Greenberg, M. S. and Willis, R. H. (eds.), Social exchange (pp. 27–55). New York: Plenum.
Lévy-Garboua, L., Masclet, D., and Montmarquette, C. (2005) A micro-foundation for the Laffer curve in a real effort experiment. Retrieved 30 March 2006, from ftp://mse.univ-paris1.fr/pub/mse/cahiers2005/Bla05071.pdf.
Lewin, I. P., Schneider, S. L., and Gaeth, G. S. (1998). All frames are not created equal: A typology and critical analysis of framing effects. Organizational Behavior and Human Decision Processes, 76(2), 149–88.
Lewis, A. (1978). Perception of tax rates. British Tax Review, 6, 358–66.
Lewis, A.(1979). An empirical assessment of tax mentality. Public Finance, 34(2), 245–57.
Lewis, A.(1982). The psychology of taxation. Oxford: Martin Robertson.
Liebig, S., and Mau, S. (2005). When is a tax system just? Attitudes towards general principles of taxation and the justice of tax burdens. Zeitschrift für Soziologie, 34(6), 468–91.
Lin, W.-Z., and Yang, C. C. (2001). A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth. Journal of Economic Dynamics and Control, 25(11), 1,827–40.
Lind, E. A., and Tyler, T. R. (1988). The social psychology of procedural justice. New York: Plenum.
Lochbuy, T. M., and O'Rourke, R. J. (1996). Catching tax cheats using meta-alphabetological analysis. Australian Tax Review, 25 (June), 79–82.
Loewenstein, G., and Issacharoff, S. (1994). Source dependence in the valuation of objects. Journal of Behavioral Decision Making, 7(3), 157–68.
Long, S. B., and Schwartz, R. D. (1987). The impact of IRS audits on taxpayer compliance: A field experiment in specific deterrence. Paper presented at the Annual Meeting of the Law and Society Association, Washington, DC.
Long, S. B., and Swingen, J. A. (1991). Taxpayer compliance: Setting new agendas for research. Law and Society Review, 25(3), 637–83.
MacCoun, R. J. (2005). Voice, control, and belonging: The double-edged sword of procedural fairness. Annual Review of Law and Social Science, 1(1), 171–201.
Malik, A. S., and Schwab, R. M. (1991). The economics of tax amnesties. Journal of Public Economics, 46(1), 29–49.
Marshall, R. L., Armstrong, R. W., and Smith, M. (1998). The ethical environment of tax practitioners: Western Australian evidence. Journal of Business Ethics, 17(12), 1,265–79.
Mason, R., and Calvin, L. D. (1978). A study of admitted income tax evasion. Law and Society Review, 13 (Fall), 73–89.
McBarnet, D. (2001). When compliance is not the solution but the problem: From changes in law to changes in attitude. Canberra: Australian National University, Centre for Tax System Integrity.
McBarnett, D. (1992). Legitimate rackets: Tax evasion, tax avoidance, and the boundaries of the law. The Journal of Human Justice, 3(2), 56–74.
McCaffery, E. J., and Baron, J. (2003). Heuristics and biases in thinking about tax. Retrieved 30 April 2005, from http://papers.ssrn.com/abstract=467440.
McCaffery, E. J., and Baron, J.(2004). Framing and taxation: Evaluation of tax policies involving household composition. Journal of Economic Psychology, 25(6), 679–705.
McCrae, R. R., and Costa, P. T. (1992). An introduction to the five-factor model and its applications. Journal of Personality, 60(2), 175–215.
McKerchar, M. (1995). Understanding small business taxpayers: Their sources of information and level of knowledge of taxation. Australian Tax Forum, 12(1), 25–41.
McKerchar, M.(2001). The study of income tax complexity and unintentional noncompliance: Research method and preliminary findings. ATAX Discussion paper. University of Sydney, Orange.
Meier, K., and Kirchler, E. (1998). Social representations of the euro in Austria. Journal of Economic Psychology, 19(6), 755–74.
Mercer, J. (2005). Prospect theory and political science. Annual Review of Political Science, 8(1), 1–21.
Mérö, L. (1996). Optimal entscheiden. Spieltheorie und die Logik unseres Handelns. Basel: Birkhäuser.
Messick, D. M., and Brewer, M. B. (1983). Solving social dilemmas: A review. In Weeler, L. and Shaver, P. (eds.), Review of personality and social psychology (pp. 231–240). Beverly Hills, CA: Sage.
Milliron, V. (1988). A conceptual model of factors influencing tax preparers' aggressiveness. In Moriarity, S. and Collins, J. H. (eds.), Contemporary tax research (pp. 1–15). Norman, OK: University of Oklahoma.
Milliron, V., and Toy, D. (1988). Tax compliance: An investigation of key features. Journal of the American Taxation Association, 9(2), 84–104.
Mittone, L. (1999). Psychological constraints on tax evasion: An empirical approach. Unpublished Ph.D. thesis, Bristol University.
Mittone, L.(2002). Individual styles of tax evasion: An experimental study. Retrieved 30 April 2005, from http://www.inomics.com/cgi/repec?handle=RePEc:wop:uteepu.
Mittone, L.(2006). Dynamic behaviours in tax evasion. An experimental approach. Retrieved 30 April 2005, from http://www.inomics.com/cgi/repec?handle=RePEc:wop:uteepu.
Moscovici, S. (1961). La Psychanalyse, son image et son public. Paris: Presse Universitaire de France.
Moscovici, S.(2001). The phenomenon of social representations. In Moscovici, S. and Duveen, G. (eds.), Social representations: Explorations in social psychology (pp. 18–77). New York: New York University Press.
Moser, D. V., Evans, J. H. III, and Kim, C. K. (1995). The effects of horizontal and exchange inequity on tax reporting decisions. Accounting Review, 70(4), 619–34.
Moser, H. (1994). Zur Kritik der Sprache von Gesetzen. Anmerkungen eines Sprachwissenschaftlers. In Smekal, C. and Theurl, E. (eds.), Stand und Entwicklung der Finanzpsychologie (pp. 171–84). Baden-Baden: Nomos.
Mumford, A. (2001). Taxing culture. Aldershot: Ashgate.
Murphy, K. (2003a). An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors. Australian Tax Forum, 18(2), 209–42.
Murphy, K.(2003b). Preventing widespread resistance to decisions: The role of trust in regulating taxpayers. Paper presented at the 28th Annual IAREP Colloquium, Christchurch, New Zealand.
Murphy, K.(2003c). Procedural justice and tax compliance. Australian Journal of Social Issues, 38(3), 379–407.
Murphy, K.(2004a). Aggressive tax planning: Differentiating those playing the game from those who don't. Journal of Economic Psychology, 25(3), 307–29.
Murphy, K.(2004b). The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior, 28(2), 187–209.
Myles, G. D. (2000). Wasteful government, tax evasion, and the provision of public goods. European Journal of Political Economy, 16(1), 51–74.
Nationmaster-Encyclopedia (2005). Retrieved 6 July 2005, from http://www.nationmaster.com/encyclopedia/Gambler%27s-fallacy.
Newcomb, S. (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics, 4(1–4), 39–40.
Niemirowski, P., Baldwin, S., and Wearing, A. (2001). Thirty years of tax compliance research: Of what use is it to the ATO? In Walpole, M. and Evans, C. (eds.), Tax administration in the 21st century (pp. 199–214). St Leonards: Prospect Media.
Niemirowski, P., and Wearing, A. (2003). Taxation agents and taxpayer compliance. Journal of Australian Taxation, 6(2), 166–200.
Niemirowski, P., Wearing, A. J., Baldwin, S., Leonard, B., and Mobbs, C. (2002). The influence of tax related behaviours, beliefs, attitudes and values on Australian taxpayer compliance. Is tax avoidance intentional and how serious an offence is it? Sydney: University of New South Wales.
Nigrini, M. J. (1996). A taxpayer compliance application of Benford's Law. Journal of the American Taxation Association, 18(1), 72–91.
Nigrini, M. J.(1999). I've got your number. Journal of Accountancy, 187 (May), 79–83.
Noga, T., and Arnold, V. (2002). Do tax decision support systems affect the accuracy of tax compliance decisions? International Journal of Accounting Information Systems, 3(3), 125–44.
O'Donnell, E., Koch, B., and Boone, J. (2005). The influence of domain knowledge and task complexity on tax professionals' compliance recommendations. Accounting Organizations and Society, 30(2), 145–65.
OECD (2004). Guidance note. Compliance risk management: Managing and improving tax compliance. Retrieved 30 September 2006 from http://www.oecd.org/dataoecd/44/19/33818656.pdf.
Orviska, M., and Hudson, J. (2002). Tax evasion, civic duty and the law abiding citizen. European Journal of Political Economy, 19(1), 83–102.
Owens, J., and Hamilton, S. (2004). Experience and innovations in other countries. In Aaron, H. J. and Slemrod, J. (eds.), The crisis in tax administration (pp. 347–88). Washington, DC: Brookings Institution Press.
Park, C. G., and Hyun, J. K. (2003). Examining the determinants of tax compliance by experimental data: A case of Korea. Journal of Policy Modeling, 25(8), 673–84.
Paternoster, R., and Simpson, S. (1996). Sanction threats and appeals to morality: Testing a rational choice model of corporate crime. Law and Society Review, 30(3), 549–84.
Payne, J. L. (1993). Costly returns: The burdens of the U.S. tax system. San Francisco, CA: ICS Press.
Peabody, D. (1985). National characteristics. New York: Cambridge University Press.
Pelzman, S. (1976). Toward a more general theory of regulation. Journal of Law and Economics, 19(2), 211–40.
Pelzmann, L. (1985). Wirtschaftspsychologie. Arbeitslosenforschung, Schattenwirtschaft, Steuerpsychologie. Vienna: Springer.
Pingle, M. (1997). Submitting to authority: Its effect on decision-making. Journal of Economic Psychology, 18(1), 45–68.
Pommerehne, W., and Frey, B. S. (1992). The effects of tax administration on tax morale (Series II, No. 191): University of Konstanz.
Pommerehne, W., Hart, A., and Frey, B. S. (1994). Tax morale, tax evasion and the choice of policy instruments in different political systems. Public Finance, 49 (Suppl.), 52–69.
Pommerehne, W., and Weck-Hannemann, H. (1992). Steuerhinterziehung: Einige romantische, realistische und nicht zuletzt empirische Befunde. Zeitschrift für Wirtschafts- und Sozialwissenschaften, 112(3), 433–66.
Pommerehne, W., and Weck-Hannemann, H.(1996). Tax rates, tax administration and income tax evasion in Switzerland. Public Choice, 88(1–2), 161–70.
Poppe, M. (2005). The specificity of social dilemma situations. Journal of Economic Psychology, 26(3), 431–41.
Porcano, T. M. (1988). Correlates of tax evasion. Journal of Economic Psychology, 9(1), 47–67.
Porschke, C., and Witte, E. H. (2002). Psychologische Faktoren der Steuergerechtigkeit. Wirtschaftspsychologie, 4(1), 34–44.
Rabin, M. (1998). Psychology and economics. Journal of Economic Literature, 36(1), 11–46.
Rawlings, G. (2003). Cultural narratives of taxation and citizenship: Fairness, groups and globalisation. Australian Journal of Social Issues, 38(3), 269–306.
Rawlings, G.(2004). Law, liquidity and eurobonds. The Journal of Pacific History, 39(3), 325–41.
Reckers, P. M. J., Sanders, D. L., and Roark, S. J. (1994). The influence of ethical attitudes on taxpayer compliance. National Tax Journal, 47(4), 825–36.
Reinganum, J. F., and Wilde, L. L. (1985). Income tax compliance in a principal-agent framework. Journal of Public Economics, 26(1), 1–18.
Reinganum, J. F., and Wilde, L. L.(1988). A note on enforcement uncertainty and taxpayer compliance. The Quarterly Journal of Economics, 103(4), 793–8.
Richardson, M., and Sawyer, A. (2001). A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16(2), 137–320.
Robben, H. S. J. (1991). A behavioral simulation and documented behavior approach to income tax evasion. Deventer: Kluwer.
Robben, H. S. J., Webley, P., Elffers, H., and Hessing, D. J. (1989). A cross-national comparison of attitudes, personality, behaviour, and social comparison in tax evasion experiments. In Grunert, K. and Ölander, F. (eds.), Understanding economic behaviour (pp. 121–34). Dordrecht: Kluwer Academic Publishers.
Robben, H. S. J., Webley, P., Elffers, H., and Hessing, D. J.(1990a). Decision frames, opportunity and tax evasion: An experimental approach. Journal of Economic Behavior and Organization, 14(3), 353–61.
Robben, H. S. J., Webley, P., Weigel, R. H., Wärneryd, K. E., Kinsey, K. A., Hessing, D. J., Alvira Martin, F., Elffers, H., Wahlund, R., Langenhove, L., Long, S. B., and Scholz, J. (1990b). Decision frame and opportunity as determinants of tax cheating: An international experimental study. Journal of Economic Psychology, 11(3), 341–64.
Roberts, M. L., and Hite, P. A. (1994). Progressive taxation, fairness and compliance. Law and Policy, 16 (January), 27–47.
Roberts, M. L., Hite, P. A., and Bradley, C. F. (1994). Understanding attitudes toward progressive taxation. Public Opinion Quarterly, 58(2), 165–90.
Rogoff, E. G., and Lee, M.-S. (1996). Does firm origin matter? An empirical examination of types of small business owners and entrepreneurs. Academy of Entrepreneurship Journal, 1(2), 1–17.
Rokeach, M. (1973). The nature of human values. New York: Free Press.
Sakurai, Y., and Braithwaite, V. (2003). Taxpayers' perceptions of practitioners: Finding one who is effective and does the right thing? Journal of Business Ethics, 46(4), 375–87.
Sandmo, A. (2003). Three decades of tax evasion: A perspective on the literature. Paper presented at the Skatteforum (The Research Forum on Taxation), Rosendal, Norway.
Sanson, A., Montgomery, B., Gault, U., Gridley, H., and Thomson, D. (1996). Punishment and behaviour change: An Australian Psychological Society position paper. Australian Psychologist, 31(3), 157–65.
Schadewald, M. S. (1989). Reference point effects in taxpayer decision making. Journal of the American Taxation Association, 10(2), 68–84.
Schepanski, A., and Kelsey, D. (1990). Testing for framing effects in taxpayer compliance decisions. Journal of the American Taxation Association, 12(2), 60–77.
Schepanski, A., and Shearer, T. (1995). A prospect theory account of the income tax withholding phenomenon. Organizational Behavior and Human Decision Processes, 63(2), 174–86.
Schmidt, D. R. (2001). The prospects of taxpayer agreement with aggressive tax advice. Journal of Economic Psychology, 22(2), 157–72.
Schmölders, G. (1959). Fiscal psychology: A new branch of public finance. National Tax Journal, 12 (December), 340–5.
Schmölders, G.(1960). Das Irrationale in der öffentlichen Finanzwirtschaft. Frankfurt am Main: Suhrkamp.
Schmölders, G.(1964). Finanzwissenschaft und Finanzpolitik. Tübingen: J. c. B. Mohr (Paul Siebeck).
Schmölders, G.(1970a). Finanzpolitik (3th edn). Berlin: Springer.
Schmölders, G.(1970b). Survey research in public finance: A behavioural approach to fiscal theory. Public Finance, 25(2), 300–306.
Schmölders, G.(1975). Einführung in die Geld- und Finanzpsychologie. Darmstadt: Wissenschaftliche Buchgesellschaft.
Schneider, F. (2003). Zunehmende Schattenwirtschaft in Deutschland: Eine wirtschafts- und staatspolitische Herausforderung. Vierteljahreshefte zur Wirtschaftsforschung, 72(1), 148–59.
Schneider, F., and Enste, D. (2000). Shadow economies: size, causes, and consequences. The Journal of Economic Literature, 38(1), 77–114.
Schneider, F., and Klinglmair, R. (2004). Shadow economics around the world: What do we know? Retrieved 25 April 2005, from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=518526.
Scholz, J. T., and Pinney, N. (1995). Duty, fear and tax compliance – the heuristic basis of citizenship behaviour. American Journal of Political Science, 39(2), 490–512.
Schwartz, R., and Orleans, S. (1967). On legal sanctions. University of Chicago Law Review, 34 (Winter), 274–300.
Seidl, C., and Traub, S. (2001). Taxpayers' attitudes, behavior, and perception of fairness. Pacific Economic Review, 6(2), 255–67.
Seidl, C., and Traub, S.(2002). Die Akzeptanz des deutschen Steuersystems: Eine demoskopische Untersuchung. In Theurl, E. and Thöni, E. (eds.), Zukunftsperspektiven der Finanzierung öffentlicher Aufgaben (pp. 7–27). Vienna: Böhlau.
Seldon, A. (ed.). (1979). Tax avoision: The economic, legal and moral inter-relationships between avoidance and evasion. London: Institute of Economic Affairs.
Seligman, M. (1992). Helplessness. New York: Freeman.
Shefrin, H. M., and Thaler, R. H. (1988). The behavioral life-cycle hypothesis. Economic Inquiry, 26(4), 609–43.
Shelak, B. J. (1997). The impact of the U.S. underground activity. A note relating to the impact on state finances. Journal of Government Information, 24(2), 113–17.
Siegel, S., and Fouraker, L. (1960). Bargaining and group decision making. New York: McGraw-Hill.
Sigala, M., Burgoyne, C., and Webley, P. (1999). Tax communication and social influence: Evidence from a British sample. Journal of Community and Applied Social Psychology, 9(3), 237–41.
Simon, H. A. (1955). A behavioral model of rational choice. Quarterly Journal of Economics, 69(1), 99–118.
Simpson, S. S. (2002). Corporate crime, law, and social control. Cambridge: Cambridge University Press.
Skinner, B. (1938). The behavior of organisms. New York: Appleton-Century Crofts.
Slemrod, J. (1985). An empirical test for tax evasion. Review of Economics and Statistics, 67(2), 232–238.
Slemrod, J.(ed.). (1992). Why people pay taxes: Tax compliance and enforcement. Ann Arbor, MI: University of Michigan Press.
Slemrod, J., Blumenthal, M., and Christian, C. (2001). Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79(3), 455–83.
Smith, K. W., and Kinsey, K. A. (1987). Understanding taxpaying behaviour: A conceptual framework with implications for research. Law and Society Review, 21(4), 639–63.
Smith, K. W., and Stalans, L. J. (1991). Encouraging tax compliance with positive incentives: A conceptual framework and research directions. Law and Policy, 13(1), 35–53.
Smith, V. L. (1962). An experimental study of competitive market behavior. Journal of Political Economy, 70(2), 111–37.
Smith, V. L.(1964). Effect of market organization on competitive equilibrium. Quarterly Journal of Economics, 78 (May), 181–201.
Snow, A., and Warren, R. S. J. (2005). Tax evasion under random audits with uncertain detection. Economics Letters, 88(1), 97–100.
Song, Y.-D., and Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442–52.
Souleles, N. (1999). The response of household consumption to income tax refunds. American Economic Review, 89(4), 947–58.
Spicer, M. W., and Becker, L. A. (1980). Fiscal inequity and tax evasion: An experimental approach. National Tax Journal, 33(2), 171–5.
Spicer, M. W., and Hero, R. E. (1985). Tax evasion and heuristics: A research note. Journal of Public Economics, 26(2), 263–7.
Spicer, M. W., and Lundstedt, S. B. (1976). Understanding tax evasion. Public Finance, 21(2), 295–305.
Spicer, M. W., and Thomas, J. E. (1982). Audit probabilities and tax evasion decision: An experimental approach. Journal of Economic Psychology, 2(3), 241–5.
Srinivasan, T. N. (1973). Tax evasion: A model. Journal of Public Economics, 2(4), 339–46.
Stainer, A., Stainer, L., and Segal, A. (1997). The ethics of tax planning. Business Ethics. A European Review, 6(7), 213–19.
Stalans, L. J., and Lind, E. A. (1997). The meaning of procedural fairness: A comparison of taxpayers' and representatives' views of their tax audits. Social Justice Research, 10(3), 311–31.
Stella, P. (1991). An economic analysis of tax amnesties. Journal of Public Economics, 46(3), 283–400.
Stigler, G. (1971). The theory of economic regulation. The Bell Journal of Economics and Management, 2 (Spring), 3–21.
Stroebe, W., and Frey, B. S. (1982). Self-interest and collective action: The economics and psychology of public goods. British Journal of Social Psychology, 21(2), 121–37.
Strümpel, B. (1966). Disguised tax burden compliance costs of German business men and professionals. National Tax Journal, 19(1), 70–77.
Strümpel, B.(1969). The contribution of survey research to public finance. In Peacock, A. T. (ed.), Quantitative analysis in public finance (pp. 13–22). New York: Praeger.
Tan, L. M. (1999). Taxpayers' preference for type of advice from tax practitioner: A preliminary examination. Journal of Economic Psychology, 20(4), 431–47.
Tanzi, V., and Shome, P. (1994). A primer on tax evasion. International Bureau of Fiscal Documentation, 48(6–7), 328–37.
Taylor, N. (2001). Social justice. In Brown, R. and Gaertner, S. (eds.), Blackwell handbook of social psychology: Intergroup processes (pp. 344–64). Oxford: Blackwell.
Taylor, N.(2003). Understanding taxpayer attitudes through understanding taxpayer identities. In Braithwaite, V. (ed.), Taxing democracy. Understanding tax avoidance and evasion (pp. 71–92). Aldershot: Ashgate.
Thaler, R. H. (1980). Toward a positive theory of consumer choice. Journal of Economic Behavior and Organization, 1(1), 39–60.
Thaler, R. H.(1985). Mental accounting and consumer choice. Marketing Science, 4(3), 199–214.
Thaler, R. H., and Johnson, E. J. (1990). Gambling with the house money and trying to break even: The effects of prior outcomes on risky choice. Management Science, 36(6), 643–60.
Thibaut, J., Fredland, N., and Walker, L. (1974). Compliance with rules: Some social determinants. Journal of Personality and Social Psychology, 30(6), 792–801.
Thibaut, J., and Walker, L. (1978). A theory of procedure. California Law Review, 66(4), 541–66.
Thomas, J. K. (1989). Unusual patterns in reported earnings. The Accounting Review, 64(4), 773–87.
Thorndike, E. (1898). Animal intelligence. Psychological Review Monograph Supplement, 2(4, Whole No. 8).
Thorndike, J. J., and Ventry, D. J. J. (eds.). (2002). Tax justice: The ongoing debate. Washington, DC: The Urban Institute Press.
Thurman, Q., St John, C., and Riggs, L. (1984). Neutralization and tax evasion: How effective would a moral appeal be in improving compliance to tax laws? Law and Policy, 6(3), 309–27.
Tibbetts, S. G., Joulfaian, D., and Rider, M. (1997). Shame and rational choice in offending decisions: Tax evasion in the presence of negative income tax rates. Criminal Justice and Behavior, 24(2), 234–55.
Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. Journal of Economic Surveys, 16(5), 657–83.
Torgler, B.(2003a). Does culture matter? Tax morale in an East-West-German comparison. FinanzArchiv, 59(4), 504–28.
Torgler, B.(2003b). Tax morale in transition countries. Post-Communist Economies, 15(3), 357–81.
Torgler, B.(2003c). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, 14(2), 119–40.
Torgler, B.(2003d). To evade taxes or not to evade: That is the question. Journal of Socio-Economics, 32(3), 283–302.
Torgler, B.(2005a). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525–31.
Torgler, B.(2005b). Tax morale in Latin America. Public Choice, 122(1–2), 133–57.
Torgler, B. and Schneider, F. (2004). Does culture influence tax morale? Evidence from different European countries. CREMA Working Paper No. 2004-17. Basel: Center for Research in Economics, Management and Arts.
Traub, S. (1998). The framing of tax reliefs. Public Finance, 53(2), 243–62.
Traub, S.(1999). Framing effects in taxation: An empirical study using the German tax schedule. Heidelberg: Physica.
Traub, S.(2000). Rahmungseffekte und die Kunst der Besteuerung. Wirtschaftsdienst. Zeitschrift für Wirtschaftspolitik, 80(12), 745–50.
Trivedi, V. U., Shehata, M., and Lynn, B. (2003). Impact of personal and situational factors on taxpayer compliance: An experimental analysis. Journal of Business Ethics, 47(3), 175–97.
Trivedi, V. U., Shehata, M., and Mestelman, S. (2004). Attitudes, incentives, and tax compliance. Hamilton: McMaster University, Department of Economics.
Turner, J. C., Hogg, M., Oakes, P. J., Reicher, S. D., and Wetherell, M. S. (1987). Rediscovering the social group. A self-categorization theory. Oxford: Blackwell.
Turner, J. C., and Onorato, R. (1997). Social identity, personality and the self-concept: A self-categorisation perspective. In Tyler, T., Kramer, R., Roderick, M. and John, O. (eds.), The psychology of the social self: Applied social research (pp. 11–46). Hillsdale, NJ: Lawrence Erlbaum.
Tversky, A., and Kahneman, D. (1974). Judgement under uncertainty: Heuristics and biases. Science, 185 (4157), 1,124–31.
Tversky, A., and Kahneman, D.(1981). The framing of decisions and psychology of choice. Science, 211(4481), 453–8.
Tversky, A., and Kahneman, D.(1992). Advances in prospect theory: Cumulative representation of uncertainty. Journal of Risk and Uncertainty, 5(4), 297–323.
Tyler, T. R. (1990). Why people obey the law: Procedural justice, legitimacy, and compliance. New Haven, CT: Yale University Press.
Tyler, T. R.(1994). Psychological models of the justice motive. Journal of Personality and Social Psychology, 67(5), 850–63.
Tyler, T. R.(2001a). Public trust and confidence in legal authorities: What do majority and minority group members want from the law and legal institutions? Behavioral Sciences and the Law, 19(2), 215–35.
Tyler, T. R.(2001b). Trust and law abidingness: A proactive model of social regulation. Boston University Law Review, 81(2), 361–406.
Tyler, T. R.(2006). Psychological perspectives on legitimacy and legitimation. Annual Review of Psychology, 57(1), 375–400.
Tyler, T. R., and De Cremer, D. (2006). How do we promote cooperation in groups, organizations, and societies? In Lange, P. A. M. (ed.), Bridging social psychology. Benefits of transdisciplinary approaches (pp. 427–33). Mahwah, NJ: Lawrence Earlbaum.
Tyler, T. R., and Degoey, P. (1996). Trust in organisational authorities: The influence of motive attributions on willingness to accept decisions. In Kramer, R. M. and Tyler, T. R. (eds.), Trust in organizations: Frontiers of theory and research (pp. 331–56). Thousand Oaks, CA: Sage.
Tyler, T. R., and Lind, E. A. (1992). A relational model of authority in groups. In Zanna, M. P. (ed.), Advances in experimental social psychology (vol. XXV, pp. 115–91). San Diego, CA: Academic Press.
Tyszka, T. (1994). Cognitive representation of economics. Paper presented at the IAREP/SABE Annual Colloquium, Rotterdam.
Braak, H. (1983). Taxation and tax resistance. Journal of Economic Psychology, 3(2), 95–111.
Van Lange, P. A. M., Liebrand, W. B. G., Messick, D. M., and Wilke, H. A. M. (1992). Social dilemmas: The state of the art. In Liebrand, W. B. G., Messick, D. and Wilke, H. A. M. (eds.), Social dilemmas. Theoretical issues and research findings (pp. 3–28). Oxford: Pergamon Press.
Varma, K. N., and Doob, A. N. (1998). Deterring economic crimes: The case of tax evasion. Canadian Journal of Criminology, 40(2), 165–84.
Vasin, A. A., and Navidi, K. (2003). Optimal tax inspection strategy. Computational Mathematics and Modeling, 14(2), 160–72.
Vasina, P. A. (2003). Optimal tax enforcement with imperfect tax payers and inspectors. Computational Mathematics and Modeling, 14(3), 309–18.
Verheul, I., Uhlaner, L., and Thurik, R. (2005). Business accomplishments, gender and entrepreneurial self-image. Journal of Business Venturing, 20(4), 483–518.
Vihanto, M. (2003). Tax evasion and the psychology of the social contract. Journal of Socio-Economics, 32(2), 111–25.
Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal, 27(1), 499–513.
Wahlund, R. (1992). Tax changes and economic behavior: The case of tax evasion. Journal of Economic Psychology, 13(4), 657–77.
Wallschutzky, I. G. (1984). Possible causes of tax evasion. Journal of Economic Psychology, 5(4), 371–84.
Walster, E., Walster, G. W., and Berscheid, E. (1978). Equity: Theory and research. Boston, MA: Allyn and Bacon.
Wärneryd, K., and Walerud, B. (1982). Taxes and economic behaviour: Some interview data on tax evasion in Sweden. Journal of Economic Psychology, 2(3), 187–211.
Wartick, M. (1994). Legislative justification and the perceived fairness of tax law changes: A reference cognitions theory approach. The Journal of the American Taxation Association, 16(2), 106–23.
Wearing, A., and Headey, B. M. (1995). The would-be tax evader: A profile. Paper presented at the 1995 Compliance Research Conference, Canberra.
Webley, P. (1987). Audit probabilities and tax evasion in a business simulation. Economics Letters, 25(3), 267–70.
Webley, P.(2004). Tax compliance by businesses. In Sjögren, H. and Skogh, G. (eds.), New perspectives on economic crime (pp. 95–126). Cheltenham: Edward Elgar.
Webley, P., Cole, M., and Eidjar, O.-P. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway. Journal of Economic Psychology, 22(2), 141–55.
Webley, P., Robben, H., and Morris, I. (1988). Social comparison, attitudes and tax evasion in a shop simulation. Social Behaviour, 3(3), 219–228.
Webley, P., Robben, H. S. J., Elffers, H., and Hessing, D. J. (1991). Tax evasion: An experimental approach. Cambridge: Cambridge University Press.
Weck-Hannemann, H., and Pommerehne, W. (1989). Einkommenssteuerhinterziehung in der Schweiz: Eine empirische Analyse. Schweizerische Zeitschrift für Volkswirtschaft und Statistik, 125(4), 515–56.
Weigel, R. H., Hessing, D. J., and Elffers, H. (1987). Tax evasion research: A critical appraisal and theoretical model. Journal of Economic Psychology, 8(2), 215–35.
Weiner, B. (1996). Level of aspiration. In Manstead, A. and Hewstone, M. (eds.), The Blackwell Encyclopedia of social psychology (p. 362). Oxford: Blackwell.
Welch, M. R., Xu, Y. L., Bjarnason, T., and O'Donnell, P. (2005). ‘But everybody does it …’: The effects of perceptions, moral pressures, and informal sanctions on tax cheating. Sociological Spectrum, 25(1), 21–5.
Wenzel, M. (2000). Justice and identity: The significance of inclusion for perceptions of entitlement and the justice motive. Personality and Social Psychology Bulletin, 26(2), 157–76.
Wenzel, M.(2001). A social categorisation approach to distributive justice: Social identity as the link between relevance of inputs and need for justice. British Journal of Psychology, 40(3), 316–35.
Wenzel, M.(2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. Journal of Applied Psychology, 87(4), 629–45.
Wenzel, M.(2003). Tax compliance and the psychology of justice: Mapping the field. In Braithwaite, V. (ed.), Taxing democracy: Understanding tax avoidance and evasion (pp. 41–69). Aldershot: Ashgate.
Wenzel, M.(2004a). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213–28.
Wenzel, M.(2004b). A social categorisation approach to distributive justice. European Review of Social Psychology, 15(7), 219–57.
Wenzel, M.(2004c). Social identification as a determinant of concerns about individual-, group-, and inclusive-level justice. Social Psychology Quarterly, 67(1), 70–87.
Wenzel, M.(2004d). The social side of sanctions: Personal and social norms as moderators of deterrence. Law and Human Behavior, 28(5), 547–67.
Wenzel, M.(2005a). Misperception of social norms about tax compliance: From theory to intervention. Journal of Economic Psychology, 26(6), 862–83.
Wenzel, M.(2005b). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, 26(4), 491–508.
Williamson, M. R., and Wearing, A. J. (1996). Lay people's cognitive models of the economy. Journal of Economic Psychology, 17(1), 3–38.
Wilson, J. L. F., and Sheffrin, S. (2005). Understanding surveys of taxpayer honesty. Finanzarchiv, 61(2), 256.
Witte, A. D., and Woodbury, D. F. (1985). The effect of tax laws and tax administration on tax compliance: The case of the US individual income tax. National Tax Journal, 38(1), 1–13.
Worsham, R. G. (1996). The effect of tax authority behaviour on taxpayer compliance: A procedural justice approach. Journal of American Taxation Association, 18(2), 19–39.
Wortman, C., and Brehm, J. W. (1975). Responses to uncontrollable outcomes: An integration of reactance theory and the learned helplessness model. In Berkowitz, L. (ed.), Advances in experimental social psychology (vol. VIII, pp. 277–336). San Diego, CA: Academic Press.
Yaniv, G. (1990). Tax evasion under differential taxation. The economics of income source misreporting. Journal of Public Economics, 43(3), 327–37.
Yaniv, G.(1994). Tax evasion and the income tax rate: A theoretical re-examination. Public Finance, 49(1), 107–12.
Yaniv, G.(1999). Tax compliance and advance tax payments: A prospect theory analysis. National Tax Journal, 52(4), 753–64.
Yaniv, G.(2001). Revenge, tax informing, and the optimal bounty. Journal of Public Economic Theory, 3(2), 225–33.
Yaniv, G.(2003). Auditing ghosts by prosperity signals. Economics Bulletin, 8(9), 1–10.
Yitzhaki, S. (1974). A note on income tax evasion: A theoretical analysis. Journal of Public Economics, 3(2), 201–2.
Yitzhaki, S., and Vakneen, Y. (1989). On the shadow price of a tax inspector. Public Finance/Finances Publiques, 44(3), 492–505.
Zeelenberg, M., and Dijk, E. (1997). A reverse sunk cost effect in risky decision making: Sometimes we have too much invested to gamble. Journal of Economic Psychology, 18(6), 677–91.
Zimbardo, P., and Gerrig, R. (2004). Psychologie (16th edn.). Munich: Pearson Studium.
