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Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance

https://doi.org/10.1086/697683
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29/29 checkable references clean · checked 2026-07-25

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

13 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 29 checked references that resolve
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Income tax evasion: a theoretical analysis
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TESTING BEHAVIORAL PUBLIC ECONOMICS THEORIES IN THE LABORATORY
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Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
resolves10.1016/j.jpubeco.2008.10.007
Getting the word out: Enforcement information dissemination and compliance behavior
resolves10.1016/j.jebo.2003.02.003
Tax compliance as a coordination game
resolves10.17310/ntj.2009.1.05
Spatiality and Persistence in U.S. Individual Income Tax Compliance
resolves10.1086/259394
Crime and Punishment: An Economic Approach
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Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
resolves10.2307/1924181
Tax Evasion and Tax Rates: An Analysis of Individual Returns
resolves10.1086/684037
Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit
resolves10.1177/1091142106295757
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
resolves10.1086/NTJ41788861
THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986
resolves10.2307/2601005
An Econometric Analysis of Income Tax Evasion and Its Detection
resolves10.1111/j.1468-0297.2007.02020.x
Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns
resolves10.1016/j.jpubeco.2007.03.005
Tax evasion and social interactions
resolves10.17310/ntj.2012.1.02
BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES
resolves10.1016/j.joep.2008.10.004
Sequences of audits, tax compliance, and taxpaying strategies
resolves10.3982/ECTA9113
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
resolves10.1016/j.joep.2007.02.002
Misperception of chance and loss repair: On the dynamics of tax compliance
resolves10.1177/0022427895032003001
Reconceptualizing Deterrence: An Empirical Test of Personal and Vicarious Experiences
resolves10.1177/002242780203900202
Beyond Stafford and Warr's Reconceptualization of Deterrence: Personal and Vicarious Experiences, Impulsivity, and Offending Behavior
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Can Punishment Encourage Offending? Investigating The “resetting” Effect
resolves10.1257/aer.20130393
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
resolves10.1257/pol.20150486
The Persistent Reduction in Poverty from Filing a Tax Return
resolves10.1177/0022427893030004006
Defiance, Deterrence, and Irrelevance: A Theory of the Criminal Sanction
resolves10.3386/w24799
Tax Compliance and Enforcement
resolves10.1016/S0047-2727(99)00107-3
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
resolves10.1016/j.jpubeco.2017.02.010
Does credit-card information reporting improve small-business tax compliance?
resolves10.1007/BF01071167
Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data
The 13 references without a DOI — listed, not checked
no DOI — not checkedHow Long-Lasting Are the Effects of Audits? Discussion Paper No. 011-15
no DOI — not checkedFederal Tax Compliance Research: Tax Year 2006 Tax Gap Estimation. Working paper
no DOI — not checkedIRS Research Bulletin
no DOI — not checkedLab Experiment to Investigate Tax Compliance: Audit Strategies and Messaging. Research Report No. 308. HM Revenue and Customs
no DOI — not checkedA Risky Venture: Income Dynamics within the Non-corporate Private Business Sector. Working paper
no DOI — not checkedEmployment Tax Study: NRP Examination Guidelines. Sec. 10, chap. 22, part 4 in Internal Revenue Manuals
no DOI — not checkedTax Gap for Tax Year
no DOI — not checkedTax Gap Estimates for Tax Years 2008–2010
no DOI — not checkedPrivacy Impact Assessment: National Research Program. No
no DOI — not checkedNudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers. Working Paper No. 20718
no DOI — not checkedAudit Impact Study. Pp. 67–99
no DOI — not checkedSanctions and Social Deviance: The Question of Deterrence
no DOI — not checkedrf45
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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