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Rethinking the Research Paradigms for Analyzing Tax Compliance ...


Rethinking the research paradigms for analysing tax compliance ...

Throughout, we illustrate our arguments by reference to research that focuses espe- cially on the European experience. Paradigm (1): tax compliance behaviour as ...

Rethinking the Research Paradigms for Analyzing Tax Compliance ...

We argue that these different paradigms require that particular attention be paid to the main "actors in the field", which involves going beyond a focus on a ...

Rethinking the research paradigms for analysing tax compliance ...

PDF | On Jan 1, 2012, J. Alm published Rethinking the research paradigms for analysing tax compliance behaviour | Find, read and cite all the research you ...

rethinking the research paradigms for analysing tax ... - ProQuest

RETHINKING THE RESEARCH PARADIGMS FOR ANALYSING TAX COMPLIANCE BEHAVIOUR ... Alm, James; Kirchler, Erich; Muehlbacher, Stephan; Gangl, Katharina; Hofmann, Eva ; ...

Rethinking the Research Paradigms for Analyzing Tax Compliance ...

By James Alm, Erich Kirchler, Stephan Muelbacher, Katharina Gangl, Eva Hofmann, Christoph Kogler and Maria Pollai; Abstract: In this paper we give our ...

Rethinking the Research Paradigms for Analyzing Tax Compliance ...

Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior ... In this paper we give our perspective on the different paradigms that have shaped – ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour https://ideas.repec.org/a/ces/ifofor/v13y2012i2p33-40.html. 1/2.

Rethinking the research paradigms for analysing tax compliance ...

Cite this ... Alm, J., Kirchler, E., Muehlbacher, S., Gangl, K., Hofmann, E., Kogler, C., & Pollai, M. (2012). Rethinking the research paradigms for analysing tax ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

In tax compliance research, there has been a significant shift in research paradigms, from an emphasis on enforcement to approaches that stress cooperation. In ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour. James Alm, Erich Kirchler, Stephan Muehlbacher, Katharina Gangl, Eva Hofmann ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

A typology of self-employed taxpayers based on motivational attitudes · Using “responsive regulation” to reduce tax base erosion · Framing effects on asset ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour ; ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V..

RETHINKING THE RESEARCH PARADIGMS FOR ANALYSING ...

RETHINKING THE RESEARCH PARADIGMS FOR ANALYSING TAX COMPLIANCE BEHAVIOUR · Tax Authorities' Interaction with Taxpayers: Compliance by Power and ...

Alm, J., Kirkchler, E., Muehlbacher, S., Gangl, K., Hofmann, E ...

(2011) Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior. The Shadow Economy, Tax Evasion and Money Laundering, Münster, 34. has been ...

Rethinking the Research Paradigms for Analyzing Tax Compliance_ ...

James Alm, Erich Kirchler, Stephan Muehlbacher, Katharina Gangl, Eva Hofmann, Christoph Kogler, and Maria Pollai* Abstract In this paper we give our perspective ...

Rethinking the Research Paradigms for Analysing Tax Compliance ...

Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour. / Hofmann, Eva; Kirchler, Erico; Gangl, Katharina et al. 2012. ... Hofmann E, Kirchler E ...

Reconsidering the Deterrence Paradigm of Tax Compliance1 - IRS

National Research Program (NRP) study of individual income tax compliance. 5 Net Misreporting Percentage is defined as “the net amount of income or offset ...

What Motivates Tax Compliance - Tulane University

Rethinking the research paradigms for analyzing tax compliance behaviour. CESifo Forum 13 (2): 33-40. Alm, James, Jorge Martinez-Vazquez, and Chandler ...

Rethinking Global Tax Paradigms: The Case for Source-Based ...

Explore the implications of the proposed shift from residence-based to source-based taxation for cybersecurity, information governance, ...

In All Fairness: A Meta-Analysis of the Tax Fairness–Tax ...

After applying meta-analytic techniques to the entire sample of studies, we find a pooled effect (correlation between tax fairness and taxpayers' compliance) of ...