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Corporate income tax compliance: A time series analysis

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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0022-0531(84)90071-1openalex-snapshot
Avoiding tax avoidance: A (repeated) game-theoretic approach
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Time preference and international labor migration
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Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/0047-2727(73)90024-8openalex-snapshot
Tax evasion: A model
inferredcites →https://doi.org/10.1016/0047-2727(74)90037-1openalex-snapshot
Income tax evasion: A theoretical analysis
inferredcites →https://doi.org/10.1016/0047-2727(83)90062-2openalex-snapshot
A note on progression, penalty schemes and tax evasion
inferredcites →https://doi.org/10.1016/0047-2727(84)90050-1openalex-snapshot
On indirect tax evasion
inferredcites →https://doi.org/10.1016/0047-2727(85)90035-0openalex-snapshot
Income tax compliance in a principal-agent framework
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Income tax evasion
inferredcites →https://doi.org/10.1016/0304-3932(82)90033-2openalex-snapshot
Marginal federal personal and corporate income tax rates in the U.S., 1909–1975
inferredcites →https://doi.org/10.1086/ntj41788709openalex-snapshot
AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE
inferredcites →https://doi.org/10.1086/ntj41788762openalex-snapshot
CORPORATE TAX EVASION AND OUTPUT DECISIONS OF THE UNCERTAIN MONOPOLIST
inferredcites →https://doi.org/10.1086/ntj41788763openalex-snapshot
TAX EVASION AND MONOPOLY OUTPUT DECISIONS: A REPLY
inferredcites →https://doi.org/10.1086/ntj41788861openalex-snapshot
THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986
inferredcites →https://doi.org/10.1086/ntj41791992openalex-snapshot
THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX
inferredcites →https://doi.org/10.1086/ntj41792032openalex-snapshot
THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY
inferredcites →https://doi.org/10.1086/ntj41792177openalex-snapshot
ON TAXATION & UNDERSTATED MONOPOLY PROFITS
inferredcites →https://doi.org/10.1177/109114219602400406openalex-snapshot
Tax Evasion and Monopoly Output Decisions: Note
inferredcites →https://doi.org/10.1257/aer.99.2.660openalex-snapshot
American Economic Review
inferredcites →https://doi.org/10.2307/1886076openalex-snapshot
A Note on Enforcement Uncertainty and Taxpayer Compliance
inferredcites →https://doi.org/10.2307/1924181openalex-snapshot
Tax Evasion and Tax Rates: An Analysis of Individual Returns
inferredcites →https://doi.org/10.2307/1924722openalex-snapshot
An Empirical Test for Tax Evasion
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Honesty and Evasion in the Tax Compliance Game
inferredcites →https://doi.org/10.3386/w2119openalex-snapshot
Tax Evasion and Capital Gains Taxation
inferredcites →https://doi.org/10.9783/9781512806281-002openalex-snapshot
1. Compliance Research and the Political Context of Tax Administration

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Tax Compliance in Small and Micro Sized Enterprises: A Cross- Country Investigation
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Democracy and tax avoidance: An international study
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Detecting Corporate Income Tax Non-compliance from Financial Statements: A Case Study of Vietnam
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The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers
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Corporate tax compliance: Is a change towards trust-based tax strategies justified?
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The Role of Tax Agents in Sustaining the Malaysian Tax System
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Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
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Tax non-compliance among SMCs in Malaysia: tax audit evidence
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Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance
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The Influence of the Corporate Sector on the Effectiveness of Tax Compliance Instruments
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Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010
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New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States
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Tax Morale and Tax Compliance from the Firm's Perspective
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A PROPERTY TAXATION MECHANISM WITH SELF‐ASSESSMENT
inferred← citeshttps://doi.org/10.1111/joes.12272openalex-snapshot
WHAT MOTIVATES TAX COMPLIANCE?
inferred← citeshttps://doi.org/10.1177/10911421261426667openalex-snapshot
Tax Compliance in Small and Micro Sized Enterprises in Greece
inferred← citeshttps://doi.org/10.1177/2277975217701363openalex-snapshot
Tax Perception and Tax Evasion
inferred← citeshttps://doi.org/10.13106/jafeb.2020.vol7.no8.103openalex-snapshot
The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam
inferred← citeshttps://doi.org/10.1353/jda.2018.0047openalex-snapshot
CT-Model: An Explanation of Corporate Tax Payers' Attitude
inferred← citeshttps://doi.org/10.1515/ngoe-2017-0020openalex-snapshot
Audits as a Vaccine or Just Aspirin?
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Informalidad, productividad y crecimiento: Propuesta metodológica basada en censos industriales
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Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
inferred← citeshttps://doi.org/10.2202/1935-1682.1683openalex-snapshot
Determinants of Business Tax Compliance
inferred← citeshttps://doi.org/10.22610/imbr.v15i2(i)si.3415openalex-snapshot
The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior
inferred← citeshttps://doi.org/10.2478/v10033-012-0010-xopenalex-snapshot
Evaluating the Impact of the Informal Economy on Businesses in South East Europe: Some Lessons from the 2009 World Bank Enterprise Survey
inferred← citeshttps://doi.org/10.25428/1824-2979/201801-11-36openalex-snapshot
Business Tax Evasion in Transition Economies:A Cross-Country Panel Investigation
inferred← citeshttps://doi.org/10.32890/ijbf2021.16.2.2openalex-snapshot
THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN
inferred← citeshttps://doi.org/10.35537/10915/157474openalex-snapshot
Ciudadanía Fiscal en la Provincia de Buenos Aires
inferred← citeshttps://doi.org/10.35631/aijbaf.517001openalex-snapshot
THE ROLE OF SOCIAL NORMS IN TAX COMPLIANCE BEHAVIOUR OF SMES IN EMERGING ECONOMIES LIKE UGANDA
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TAX COMPLIANCE AMONG SMES: A STUDY IN KEDAH MALAYSIA
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Factors Affecting Enforced Tax Compliance of Businesses in Vietnam
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Measuring Corporate Tax Avoidance
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Tax Compliance Theory and Fiduciary Taxes: A Qualitative Exploration
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Evaluating the Impact of Income Tax Policies on MSME Units in Punjab
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