Anzeige des vollständigen DOI-Metadaten-Sets

DOI Daten mit Auflösung

10.3280/rip2021oa12237

Artikel

Cite as

Daten zur Zeitschrift
Fortsetzungsausgabe
Daten Fortsetzungsartikel
Zitierungen des 10.3280/rip2021oa12237

Unstructured Zitierung

Aknin, L. B., Barrington-Leigh, C. P., Dunn, E. W., Helliwell, J. F., Burns, J., Biswas-Diener, R., & Norton, M. I. (2013). Prosocial spending and well-being: Cross-cultural evidence for a psychological universal. Journal of Personality and Social Psychology, 104(4), 635-652.

https://doi.org/10.1037/a0031578

Unstructured Zitierung

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.

https://doi.org/10.1016/0047-2727(72)90010-2

Unstructured Zitierung

Alm, J. (1999). Tax Compliance and Administration. In W. B. Hildreth & J. A. Richardson (Eds.), Handbook on Taxation (pp. 741-768). New York, NY: Marcel Dekker.

https://doi.org/10.4324/9781315093161-30

Unstructured Zitierung

Alm, J., Jackson, B., & McKee, M. (1992). Institutional Uncertainty and Taxpayer Compliance. The American Economic Review, 82(4), 1018-1026.

Unstructured Zitierung

Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National tax journal, 45(1), 107-114.

https://doi.org/10.1086/NTJ41788949

Unstructured Zitierung

Anik, L., Aknin, L., Norton, M. I., & Dunn, E. W. (2011). Feeling good about giving. The benefits (and costs) of self- interested charitable behavior. In D. M. Oppenheimer & C. Y. Olivola (Eds.), The science of giving (pp. 3-13). London: Psychology Press.

Unstructured Zitierung

Arumi, A. M., Wooden, R., Johnson, J., Farkas, S., Duffett, A., & Ott, A. (2005). The Charitable Impulse. New York: Public Agenda.

Unstructured Zitierung

Baron, J., & Szymanska, E. (2011). Heuristics and biases in charity. In D. M. Oppenheimer, C. Y. Olivola (Eds.), The science of giving: Experimental approaches to the study of charity (pp. 215-235). New York, NY: Psychology Press.

Unstructured Zitierung

Batson, C. D. (1998). Altruism and Prosocial Behavior. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology, (pp. 282-316). Boston: McGraw-Hill.

Unstructured Zitierung

Batson, C. D. & Coke, J. (1981) Empathy: A source of altruistic motivation for helping. In Rushton & R. Sorrentino (Eds.), Altruism and helping behavior (pp. 167-187). Erlbaum.

Unstructured Zitierung

Bekkers, R., & Schuyt, T. (2008). And Who Is Your Neighbor? Explaining Denominational Differences in Charitable Giving and Volunteering in the Netherlands. Review of Religious Research, 50(1), 74-96.

Unstructured Zitierung

Bernheim, B. D. (1986). On the Voluntary and Involuntary Provision of Public Goods. The American Economic Review, 76(4), 789-793.

Unstructured Zitierung

Brooks, N., & Doob, A. H., (1990). Tax evasion: Searching for a theory of compliant behavior. In M. L. Friedland (Ed.), Securing compliance: Seven case studies (pp. 122-164). Toronto: University of Toronto Press.

https://doi.org/10.3138/9781442679696-006

Unstructured Zitierung

Buraschi, A., & Cornelli, F. (2002). Donations (SSRN Scholarly Paper ID 331485). Social Science Research Network. https://papers.ssrn.com/abstract=331485.

https://doi.org/10.2139/ssrn.317688

Unstructured Zitierung

CAF, Charities Aid Foundation (2016). World Giving Index 2016. Retrieved from https://www.cafonline.org/docs/default-source/about-uspublications/1950a_wgi_2016_report_web_v2_241016.pdf?sfvrsn=750cd540_4.

Unstructured Zitierung

Castro, L., & Scartascini, C. (2015). Tax compliance and enforcement in the pampas evidence from a field experiment. Journal of Economic Behavior & Organization, 116, 65-82.

https://doi.org/10.1016/j.jebo.2015.04.002

Unstructured Zitierung

Caviola, L., Faulmüller, N., Everett, Jim. A. C., Savulescu, J., & Kahane, G. (2014). The evaluability bias in charitable giving: Saving administration costs or saving lives? Judgment and Decision Making, 9(4), 303-316.

Unstructured Zitierung

Charity Navigator (2014). Charity navigator: your guide to intelligent giving. Retrieved from http:// www.charitynavigator.org/.

Unstructured Zitierung

Coleman, S. (1996). The Minnesota income tax compliance experiment: State tax results [MPRA Paper]. Minnesota Department of Revenue. https://mpra.ub.uni-muenchen.de/4827/.

Unstructured Zitierung

Cummings, R. G., Martinez-Vazquez, J., & McKee, M. (2001). Cross Cultural Comparisions of Tax Compliance Behavior (No. paper0103; International Center for Public Policy Working Paper Series, at AYSPS, GSU). International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University. https://ideas.repec.org/p/ays/ispwps/paper0103.html.

Unstructured Zitierung

Davis, M. H. (2018). Empathy: A Social Psychological Approach. Routledge.

https://doi.org/10.4324/9780429493898

Unstructured Zitierung

Devos, K. (2014). Factors Influencing Individual Taxpayer Compliance Behaviour. Springer Science & Business Media.

https://doi.org/10.1007/978-94-007-7476-6

Unstructured Zitierung

Dovidio, J. F., Piliavin, J. A., Schroeder, D. A., & Penner, L. (2006). The social psychology of prosocial behavior. Mahwah, NJ: Lawrence Erlbaum Associates.

Unstructured Zitierung

Edwards, J. (2007). The costs of public income redistribution and private charity. Journal of Libertarian Studies, 21, 3-20.

Unstructured Zitierung

Fennell, C. C., & Fennell, L. A. (2003). Fear and Greed in Tax Policy: A Qualitative Research Agenda. Washington University Journal of Law & Policy, 13, 75.

https://doi.org/10.2139/ssrn.474360

Unstructured Zitierung

Ferrari, L., & Randisi, S. (2011). Psicologia fiscale. Illusioni e decisioni dei contribuenti. Raffaello Cortina Editore. https://boa.unimib.it/handle/10281/21840.

Unstructured Zitierung

Fiala, L., & Noussair, C. N. (2017). Charitable Giving, Emotions, and the Default Effect. Economic Inquiry, 55(4), 1792-1812.

https://doi.org/10.1111/ecin.12459

Unstructured Zitierung

Fochmann, M., Hechtner, F., Kirchler, E., & Mohr, P. (2019). When Happy People Make Society Unhappy: Incidental Emotions Affect Compliance Behavior (SSRN Scholarly Paper ID 3259071). Social Science Research Network. https://papers.ssrn.com/abstract=3259071.

https://doi.org/10.2139/ssrn.3259071

Unstructured Zitierung

Gangadharan, L., Grossman, P. J., & Jones, K. (2015). Donor types and paternalism. Department of Economics Discussion Paper 53/14, Monash Business School. Retrieved from http://www.monash.edu/business/economics/research/publications/2014/5314deconstructinggivinggangadharangrossmanjones.pdf.

Unstructured Zitierung

Glazer, A., & Konrad, K. A. (1996). A Signaling Explanation for Charity. The American Economic Review, 86(4), 1019-1028.

Unstructured Zitierung

Gordon, T. P., & Khumawala, S. B. (1999). The demand for not-for-profit financial statements: A model of individual giving. Journal of Accounting Literature, 18, 31-56.

Unstructured Zitierung

Harbaugh, W. T. (1998). The Prestige Motive for Making Charitable Transfers. The American Economic Review, 88(2), 277-282.

Unstructured Zitierung

Hartner, M., Rechberger, S., Kirchler, E., & Schabmann, A. (2008). Procedural Fairness and Tax Compliance. Economic Analysis and Policy, 38(1), 137-152.

https://doi.org/10.1016/S0313-5926(08)50010-5

Unstructured Zitierung

Haynes, M., Thornton, J., & Jones, S. (2004). An exploratory study on the effect of positive (warmth appeal) and negative (guilt appeal) print imagery on donation behaviour in animal welfare. Faculty of Health and Behavioural Sciences-Papers (Archive). https://ro.uow.edu.au/hbspapers/80.

Unstructured Zitierung

Heldt, T. (2005). Conditional Cooperation in the Field: Cross-Country Skiers. Sweden. Mimeo, Uppsala University.

Unstructured Zitierung

Hibbert, S., Smith, A., Davies, A., & Ireland, F. (2007). Guilt appeals: Persuasion knowledge and charitable giving. Psychology & Marketing, 24(8), 723-742.

https://doi.org/10.1002/mar.20181

Unstructured Zitierung

Hofstede, G. (1983). Dimensions of national cultures in fifty countries and three regions. In J. B. Deregowksi , S. Dziurawiec , and R. C. Annis (Eds.), Expiscations in cross-cultural psychology. Lisse, Netherlands: Swets and Zeitlinger.

Unstructured Zitierung

James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42.

Unstructured Zitierung

Jenni, K., & Loewenstein, G. (1997). Explaining the Identifiable Victim Effect. Journal of Risk and Uncertainty, 14(3), 235-257. DOI :

https://doi.org/10.1023/A:1007740225484.

Unstructured Zitierung

Kettle, S., Hernandez Hernandez, M. A., Ruda, S., & Sanders, M. (2016). Behavioral interventions in tax compliance: Evidence from Guatemala (No. WPS7690; pp. 1-40). The World Bank. http://documents.worldbank.org/curated/en/479561467989537366/Behavioral-interventions-in-tax-complianceevidence-from-Guatemala.

https://doi.org/10.1596/1813-9450-7690

Unstructured Zitierung

Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge University Press.

https://doi.org/10.1017/CBO9780511628238

Unstructured Zitierung

Kirchler, E., & Hoelzl, E. (2017). Economic Psychology: An Introduction. Cambridge University Press.

https://doi.org/10.1017/9781139629065

Unstructured Zitierung

Lind, E. A., & Tyler, T. R. (1988). The social psychology of procedural justice. New York, NY: Plenum Press.

https://doi.org/10.1007/978-1-4899-2115-4

Unstructured Zitierung

McBarnet, D. J. (2004). Crime, compliance and control. Burlington, VT: Dartmouth Publishing.

Unstructured Zitierung

McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of Tax Morale: An Exploratory Study. EJournal of Tax Research, 11, 5.

Unstructured Zitierung

Meier, S. (2007). A Survey of economic theories and field evidence on pro-social behavior. In B. S. Frey & A. Stutzer (Eds.), Economics and psychology: A promising new cross-disciplinary field (pp. 51-88). Boston, MA: MIT Press.

Unstructured Zitierung

Mueller, D. C. (1989). Public Choice II. Cambridge: Cambridge University Press.

Unstructured Zitierung

Niemirowski, P., Wearing, A.J., Baldwin, S., Leonard, B., & 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: 5th International Conference on Tax Administration. ATAX UNSW.

Unstructured Zitierung

Niesta Kayser, D., Greitemeyer, T., Fischer, P., & Frey, D. (2010). Why mood affects help giving, but not moral courage: comparing two types of prosocial behaviour. European Journal of Social Psychology, 40(7), 1136-1157.

https://doi.org/10.1002/ejsp.717

Unstructured Zitierung

Oktaviani, R., Kurnia, H., Sunarto, S., & Udin, U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89-96.

https://doi.org/10.5267/j.ac.2019.12.004

Unstructured Zitierung

Olson, M. (1965). The logic of collective action: Public goods and the theory of groups. Cambridge: Harvard University Press.

Unstructured Zitierung

Onu, D. (2016). Measuring Tax Compliance Attitudes: What surveys can tell us about tax compliance behaviour. In J. Hasseldine (Ed.), Advances in Taxation (pp. 173-190). Bingley: Emerald Group Publishing Limited.

https://doi.org/10.1108/S1058-749720160000023006

Unstructured Zitierung

Schelling, T. C. (1968). The life you save may be your own. In S. B. Chase (Ed.), Problems in public expenditure analysis (pp. 127-176). Washington, DC: The Brookings Institution.

Unstructured Zitierung

Schmölders, G. (1959). Fiscal psychology: a New Branch of Public Finance. National Tax Journal, 12(4), 340-345.

https://doi.org/10.1086/NTJ41790780

Unstructured Zitierung

Schneider, F. (2015). Size and Development of the Shadow Economy of 31 European and 5 other OECD Countries from 2003 to 2014: Different Developments? Journal of Self-Governance and Management Economics, 3(4), 7-29.

Unstructured Zitierung

Schuyt, T. N. M., Bekkers, R. H. F. P., & Smit, J. H. (2010). The philanthropy scale: A sociological perspective in measuring new forms of pro social behaviour. Social Work & Society, 8(1), 121-135.

https://doi.org/10.1037/t57804-000

Unstructured Zitierung

Schwartz, S. H. (1977). Normative influences on altruism. Advances in Experimental Social Psychology, 10(1), 221-279.

https://doi.org/10.1016/S0065-2601(08)60358-5

Unstructured Zitierung

Smith, K.W., (1992). Reciprocity and fairness: Positive incentives for tax compliance. In J. Slemrod (Ed.), Why people pay taxes: Tax compliance and enforcement (pp. 223-250). Ann Arbor, MI: University of Michigan Press.

Unstructured Zitierung

Srinivasan, T. N. (1973). Tax evasion: A model. Journal of Public Economics, 2(4), 339-346.

https://doi.org/10.1016/0047-2727(73)90024-8

Unstructured Zitierung

Strahilevitz, M. A. (2011). A model of the value of giving to others compared to the value of having more for oneself: Implications for fundraisers seeking to maximize donor satisfaction. In D. M. Oppenheimer & C. Y. Olivola (Eds.), The science of giving: Experimental approaches to the study of charity, (pp. 15-34). New York, NY: Psychology Press.

Unstructured Zitierung

Stürmer, S., & Snyder, M. (2009). The Psychology of Prosocial Behavior: Group Processes, Intergroup Relations, and Helping. John Wiley & Sons.

https://doi.org/10.1002/9781444307948

Unstructured Zitierung

Thibaut, J. W., & Walker, L. (1975). Procedural justice: A psychological analysis. Hillsdale, NJ: Erlbaum.

Unstructured Zitierung

Titmuss, R. M. (1970). The gift relationship. From human blood to social policy. New York, NY: Pantheon Books.

Unstructured Zitierung

Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Edward Elgar Publishing.

https://doi.org/10.4337/9781847207203

Unstructured Zitierung

Torgler, B., & Schneider, F. (2004). Does Culture Influence Tax Morale? Evidence from Different European Countries (Working Paper No. 2004-17). CREMA Working Paper. https://www.econstor.eu/handle/10419/214303.

Unstructured Zitierung

Tullock, G. (1971). The Charity of the Uncharitable. Western Economic Journal; Oxford, 9(4). https://search.proquest.com/docview/1297298061/citation/DFDC3F4E3A074B15PQ/1.

Unstructured Zitierung

Tyler, T. R. (1990). Why people obey the law: Procedural justice, legitimacy, and compliance. New Haven, CT: Yale University Press.

Unstructured Zitierung

Veblen, T. (1899). The theory of the leisure class: An economic study in the evolution of institutions. New York, NY: Macmillan.

Unstructured Zitierung

Vesterlund, L. (2006). Why do people give?. In W. E. Powell & R. S. Steinberg (Eds.), The nonprofit sector: A research handbook (pp. 568-590). New Haven, CT: Yale University Press.

Unstructured Zitierung

Vogel, j. (1974). Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data. National Tax Journal, 27(4), 499-513.

https://doi.org/10.1086/NTJ41861983

Unstructured Zitierung

2008.00576.x.

Unstructured Zitierung

Walster, E., Walster, G. W., & and Berscheid, E. (1978). Equity: Theory and Research. https://repository.library.georgetown.edu/handle/10822/779008.

Unstructured Zitierung

Webley, P. (1991). Tax Evasion: An Experimental Approach. Cambridge University Press.

Unstructured Zitierung

Wenzel, M. (2001). Misperceptions of social norms about tax compliance: A field experiment. Centre for Tax System Integrity Working Paper No. 8. Canberra: Australian National University.

Unstructured Zitierung

Wenzel, M. (2003). Tax compliance and the psychology of justice: Mapping the field. In V. Braithwaite (Ed.), Taxing democracy (pp. 41-70). Aldershot: Ashgate.

Unstructured Zitierung

West, P. (2004). Conspicuous compassion: Why sometimes it really is cruel to be kind. London, UK: Civitas Institute of the Study of Civil Society.

Unstructured Zitierung

Wiepking, P. (2008). For the Love of Mankind: A Sociological Study on Charitable Giving. https://research.vu.nl/en/publications/for-the-love-of-mankinda-sociological-study-on-charitable-giving.

Unstructured Zitierung

Yitzhaki, S. (1974). Income tax evasion: A theoretical analysis. Journal of Public Economics, 3(2), 201-202.

https://doi.org/10.1016/0047-2727(74)90037-1