Review of Recent Literature
Keywords:
Tax Compliance, Tax Morale, Shadow Economy and Evasion, Hard to Tax Sectors, Tax Complexity, General Tax Administration, Tax Profession, Tax DisputesAbstract
This section provides a brief review of selected peer-reviewed publications (2015) that investigate aspects of taxpayer and tax authority relations. It does not purport to be comprehensive, but rather gives a flavour of the variety of research studies from around the world. They are presented under broad headings, and in no particular order within those headings. The papers summarised here come from a variety of disciplinary backgrounds including economics, psychology, law and public policy.
References
Alm, J., Bloomquist, K. M., & McKee, M. (2015). On the External Validity of Laboratory Tax Compliance Experiments. Economic Inquiry, 53(2), 1170–1186. http://doi.org/10.1111/ecin.12196
Andriani, L. (2015). Tax morale and prosocial behaviour: evidence from a Palestinian survey. Cambridge Journal of Economics, bev019. http://doi.org/10.1093/cje/bev019
Bickers, P., Hopkins-Burns, V., Bennet, A., & Namay, R. (2015). Information sharing by government agencies: The effect on the integrity of the tax system. eJournal of Tax Research, 13(1), 188-201.
Blaufus, K., Braune, M., Hundsdoerfer, J., & Jacob, M. (2015). Self-serving bias and tax morale. Economics Letters, 131, 91–93. http://doi.org/10.1016/j.econlet.2015.03.041
Borrego, A. C., Loo, C. E., Lopes, M. M. C., & Ferreira, S. M. C. (2015). Tax professionals’ perception of tax system complexity: Some preliminary empirical evidence from Portugal. e Journal of Tax Research, 13(1), 338-360.
Brand, T., Hodson, A., & sawyer, A. (2015). South East Asian tax administration issues in the drive to attract foreign direct investment: Is a regional tax authority the way forward?. e Journal of Tax Research, 13(2), 338-360.
Browde, P. (2015). Manny Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud. Florida Tax Review, (Forthcoming).
Casagrande, Alberto, Daniela Di Cagno, Alessandro Pandimiglio, and Marco Spallone. 2015. “The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame.” Journal of Behavioral and Experimental Economics 59 (December): 96–110. doi:10.1016/j.socec.2015.08.006.
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. http://doi.org/10.1016/j.jebo.2015.04.002
Devos, K. & Zackrisson, M. (2015) Tax compliance and public disclosure of tax information: An Australia/Norway comparison. eJournal of Tax Research, 13(1), 108-129.
Forman, J. B., & Mann, F. R. (2015). Making the Internal Revenue Service Work. Florida Tax Review, (Forthcoming).
Huang, B.M. (2015). Walking the thirteenth floor: the taxation of virtual economies. Yale Law Journal 17, 224-281.
James, S., Sawyer, A., & Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom. e Journal of Tax Research, 13(1), 280-302.
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58–63. http://doi.org/10.1016/j.socec.2014.11.001
Kosonen, T., & Ropponen, O. (2015). The role of information in tax compliance: Evidence from a natural field experiment. Economics Letters, 129, 18–21. http://doi.org/10.1016/j.econlet.2015.01.026
Larsen, L., B. (2015). “Common Sense at the Swedish Tax Agency: Transactional Boundaries That Separate Taxable and Tax-Free Income.” Critical Perspectives on Accounting 31 (September): 75–89. doi:10.1016/j.cpa.2015.04.003.
Levy, H. E. (2015). Believing in Life After Loving: IRS Regulation of Tax Preparers. Florida Tax Review, 17, 437.
Lisi, G. (2015). Tax morale, tax compliance and the optimal tax policy. Economic Analysis and Policy, 45, 27–32. http://doi.org/10.1016/j.eap.2014.12.004
Miles (2015) The price we pay for a specialised society: do tax disputes require greater judicial specialisation? Victoria University of Wellington Law Review, 46, 361.
Nasyrova, V. (2015). Estimation of the Quality of Tax Administration in the Russian Federation. Mediterranean Journal of Social Sciences, 6(1 S3), 16.
Seidel, A., & Thum, M. (2015). Tax Evasion, Corruption and Market Entry. Scottish Journal of Political Economy, n/a–n/a. http://doi.org/10.1111/sjpe.12100
Benk, S., Budak, T., Püren, S., & Erdem, M. (2015). Perception of tax evasion as a crime in Turkey. Journal of Money Laundering Control, 18(1), 99–111. http://doi.org/10.1108/JMLC-04-2014-0012
Schneider, F., Raczkowski K., & Mróz B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18(1), 34–51. http://doi.org/10.1108/JMLC-09-2014-0027
Oyer, S. (2015). Unregulated Tax Return Preparers: Not Loving the Penalties. San Diego Law Review, 52, 233.
Thimmesch, B. A. (2015). Testing the Models of Tax Compliance: The Use-Tax Experiment. Utah Law Review, (Forthcoming).
Thomas, K.D. (2015). The Psychic Cost of Tax Evasion. Boston College Law Review, 56(2), 617.
Viren, M. (2015). Why so little revenues are obtained from a presumed large shadow economy? Economics of Governance, 16(2), 101–123. http://doi.org/10.1007/s10101-015-0165-x
Wihantoro, Y., Lowe, A., Cooper, S., & Manochin, M. (2015). Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax. Critical Perspectives on Accounting, 31, 44–63. http://doi.org/10.1016/j.cpa.2015.04.002
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