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European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

Kay BlaufusInstitute of Business Taxation, Leibniz Universität Hannover, Hannover, GermanyCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0001-9010-3772
ORCID Icon,
Jonathan BobInstitute of Business Taxation, Leibniz Universität Hannover, Hannover, Germany
,
Philipp E. OttoDepartment for Finance & International Economics, European University Viadrina Frankfurt (Oder), Frankfurt (Oder), Germany
&
Nadja WolfInstitute of Business Taxation, Leibniz Universität Hannover, Hannover, Germany
Pages 561-580 | Received 04 Aug 2015, Accepted 26 Oct 2016, Published online: 24 Nov 2016

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Nathalie Repenning, Lukas Löhlein & Utz Schäffer. (2022) Emotions in Accounting: A Review to Bridge the Paradigmatic Divide. European Accounting Review 31:1, pages 241-267.
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Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth & Caren Sureth-Sloane. (2022) Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. European Accounting Review 31:1, pages 111-144.
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Eli Amir, Adi Lazar & Shai Levi. (2018) The Deterrent Effect of Whistleblowing on Tax Collections. European Accounting Review 27:5, pages 939-954.
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Articles from other publishers (15)

Christoffer Bruns, Martin Fochmann, Peter N. C. Mohr & Benno Torgler. (2023) Multidimensional Tax Compliance Attitude. SSRN Electronic Journal.
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Nadja Dwenger & Lukas Treber. (2022) Shaming for Tax Enforcement. Management Science 68:11, pages 8202-8233.
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Emmanuelle Deglaire, Peter Daly & Fabrice Le Lec. (2021) Exposure to tax dilemmas deteriorate individuals' self-declared tax morale. Economics of Governance 22:4, pages 363-397.
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Oliver Nnamdi Okafor & Jonathan Farrar. (2021) Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences. Journal of Accounting and Public Policy 40:5, pages 106848.
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Martin Fochmann, Frank Hechtner, Tobias Kölle & Michael Overesch. (2021) Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures. Journal of Business Economics 91:7, pages 935-964.
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Erich Kirchler. 2021. The Cambridge Handbook of Compliance. The Cambridge Handbook of Compliance 799 821 .
Manuel Chica, Juan M. Hernandez, Casiano Manrique-de-Lara-Penate & Raymond Chiong. (2021) An Evolutionary Game Model for Understanding Fraud in Consumption Taxes [Research Frontier]. IEEE Computational Intelligence Magazine 16:2, pages 62-76.
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Martin Fochmann, Nadja Müller & Michael Overesch. (2021) Less cheating? The effects of prefilled forms on compliance behavior. Journal of Economic Psychology 83, pages 102365.
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Christian González-Martel, Juan M. Hernández & Casiano Manrique-de-Lara-Peñate. (2021) Identifying business misreporting in VAT using network analysis. Decision Support Systems 141, pages 113464.
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Katharina Gangl & Benno Torgler. (2019) How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy. Social Issues and Policy Review 14:1, pages 108-151.
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Susanna Grundmann & Johann Graf Lambsdorff. (2017) How income and tax rates provoke cheating – An experimental investigation of tax morale. Journal of Economic Psychology 63, pages 27-42.
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Ritwik Banerjee, Utteeyo Dasgupta & Satarupa Mitra. (2022) Stopping the Rot II: Consequences, Causes and Policy Lessons from the Recent Experiments on Corruption. SSRN Electronic Journal.
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Martin Fochmann, Frank Hechtner, Tobias Kölle & Michael Overesch. (2020) Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns. SSRN Electronic Journal.
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Martin Fochmann, Frank Hechtner & Peter Mohr. (2018) When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior. SSRN Electronic Journal.
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Martin Fochmann & Nadja Wolf. (2015) Mental Accounting in Tax Evasion Decisions An Experiment on Underreporting and Overdeducting. SSRN Electronic Journal.
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