Do Higher Tax Rates Encourage/Discourage Tax Compliance?

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Modern Economy

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ISSN Online: 2152-7261
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"Do Higher Tax Rates Encourage/Discourage Tax Compliance?"
written by María Jesús Freire-Serén, Judith Panadés,
published by Modern Economy, Vol.4 No.12, 2013

has been cited by the following article(s):

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[1]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers
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[2]	Factors Affecting Turnover Tax Compliance Among Micro Small and Medium Enterprises in Roysambu, Nairobi
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[3]	Determinants of tax compliance among residential income earners in Embakasi South Sub-County, Nairobi, Kenya
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[4]	The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective
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[5]	Social norms and evolutionary tax compliance
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[6]	THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN
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[7]	Tax Rate and Tax Compliance: The Africa Experience
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[8]	DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR AMONG YEMENI SMEs: THE MODERATING EFFECT OF REMOVAL OF GOVERNMENT SUBSIDIES
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[9]	The effectiveness of electronic fiscal devices in ensuring tax compliance among small business owners of Arusha-Tanzania.
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[10]	Effect of tax administration on compliance among small and medium sized enterprises in Kiambu County
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[11]	axpayerʼs Behavior in the Changing ax Policy
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[12]	Corruption in a Tax Game
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[13]	Corporate taxation in Portugal: a study on the perception of the impact of autonomous taxation
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[14]	Precipitants of tax evasion in the Informal Sector in Zimbabwe: A case study of Bulawayo Metropolitan Province.
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[15]	Corruption and tax noncompliance variables: An empirical investigation from Yemen
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[16]	The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance
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[17]	The Moderating Effect of Corruption on Deterrent and Socio-Psychological Factors for Tax Compliance: A Conceptual Model for Small and Medium Enterprises …
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[18]	Toward a Comprehensive Tax Reform for Italy
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[19]	A behavioral model of evolutionary dynamics and optimal regulation of tax evasion
	2019

[20]	Determinants of Tax Evasion in Addis Ababa City Administration: The Case of Bole Sub City Category “A” Taxpayers
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[21]	The Autonomous Taxation of Corporate Expenses in Portugal
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[22]	Medicare and Medicaid Regulations' Financial Effects on Home Health Agencies' Performance
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[23]	Personal Tax Compliance in Nepal: A Case Study of Kathmandu Valley
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[24]	The Autonomous Taxation of Corporate Expenses in Portugal: Empirical evidence of the Portuguese chartered accountants' perceptions of corporate taxation
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[25]	Factors influencing monthly rental income tax compliance from residential property owners in Nairobi south district.
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[26]	Factors affecting remittance of direct taxes among small and medium enterprises in Kisumu County.
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[27]	Factors influencing residential monthly rental income tax compliance in Kenya: a case of Lolwe Estate, Kisumu County, Kenya
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[28]	Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor.
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[29]	税務査察と不正申告の動態について
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[30]	The effects of non-compliance to taxation and statutory regulations on company financial performance
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[31]	The Determinants of Tax Compliance Behavior Among Individual Taxpayers in Gombe State, Nigeria
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[32]	PERSONNALITY ATTRIBUTES AND TAX MORALE AS PREDICTORS OF WILLINGNESS TO PAY TAX: A STUDY OF TAX PAYERS, OGUN STATE NIGERIA
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[33]	Determinants of sales tax compliance among Jordanian SMEs: the moderating effect of public governance
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[34]	Perspectives on Cognitive Modeling of Adaptive Behavior
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[35]	PERSONNALITY ATTRIBUTES AND TAX MORALE AS PREDICTORS OF WILLINGNESS TO PAY TAX: A STUDY OF TAX PAYERS, OGUN STATE NIGERIA.
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[36]	Evolutionary tax evasion and optimal regulation
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[37]	The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate
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[38]	Tax Evasion Determinants in Banadir Region, Somalia
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[39]	Tax Knowledge, Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor
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[40]	LITERATURE REVIEW ON THE IMPACT OF TAX KNOWLEDGE ON TAX COMPLIANCE AMONG SMALL MEDIUM ENTERPRISES IN A DEVELOPING …
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[41]	The effects of deterrence factors on income tax evasion among Palestinian SMEs
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[42]	Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country
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[43]	Rental Taxation: Curbing Non-compliance and Improving Administration
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[44]	Tax evasion determinants in Somalia
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[45]	Influence of Government Spending on Tax Compliance in the Informal Sector in Kenya: Survey of Nyeri Town
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[46]	Tax evasion, intrinsic motivation, and the evolutionary effects of tax reforms
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[47]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration
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[48]	Corruption and tax non-compliance model: an investigation on individual taxpayers in Yemen
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[49]	Tax evasion tax administration and the impact of growth: tax enforcement as regulatory failture in a high tax rates high tax evasion and low-growth economic …
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[50]	Determinants of tax non-compliance behaviour of Yemeni SMEs: a moderating role of Islamic religious perspective
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[51]	Tax evasion tax administration and the impact of growth: tax enforcement as regulatory failture in a high tax rates high tax evasion and low-growth …
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[52]	Tax knowledge and tax compliance determinants: evidence of value added tax (VAT) in Thailand
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[53]	DETERMINANTS OF TAX COMPLIANCE BEHAVIOUR OF SMEs IN NIGERIA: THE MODERATING ROLE OF PERCEIVED SERVICE ORIENTATION AND …
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[54]	Determinants of tax compliance behaviour of SMEs in Nigeria: the moderating role of perceived service orientation and perceived corruption
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[55]	Does perceived corruption moderate the relationship between economic factors and tax compliance? A proposed framework for Nigerian small and medium …
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[56]	The determinants of tax evasion in Gomba state Nigeria
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[57]	A Study about Economic Factors Influencing Taxpayers' Noncompliance Behaviors in Kuala Lumpur, Malaysia
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[58]	Does Perceived Corruption Moderate the Relationship Between Economic Factors and Tax Compliance? A Proposed Framework for Nigerian Small and Medium …
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[59]	The Determinants of Tax Evasion in Gombe State Nigeria
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[60]	Problematic response margins in the estimation of the elasticity of taxable income
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[61]	Tax evasion, intrinsic motivation, and the evolutionary effect of a flat rate
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[62]	The Effect of Tax Rates on Fiscal Evasion and Avoidance
	European Journal of Sustainable Development, 2016

[63]	A Study about Economic Factors Influencing Taxpayers' Noncompliance Behaviors in Kuala Lumpur, Malaysia.
	Imperial Journal of Interdisciplinary Research (IJIR）, 2016

[64]	Tax evasion and confidence in institutions: A theoretical model
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[65]	EXAMINING THE INFLUENCE OF TAX FAIRNESS ON TAX COMPLIANCE IN LIBYA
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[66]	DETERMINANTS OF TAX EVASION: EVIDENCE FROM LIBYA
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[67]	A Model for Tax Evasion with Some Realistic Properties
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[68]	Influence of Tax Rates on Tax Compliance in The Informal sector in Kenya: Survey of Nyeri Town
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[69]	The Effects of Taxation on the Reported Proportion of Illegal Income
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[70]	Settima Giornata della ricerca (25-26 febbraio 2015)
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[71]	Tax evasion determinants: Evidence from Nigeria
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[72]	TAX RATE AND TAX COMPLIANCE IN AFRICA
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[73]	The underground economy in the USA: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008
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[74]	Stability of Italian finances in international comparison


[75]	THE INFLUENCE OF TAX FAIRNESS DIMENSION ON TAX COMPLIANCE: EVIDENCE FROM YEMEN


[76]	SALES TAX COMPLIANCE BEHAVIOUR AMONG SMALL AND MEDIUM MANUFACTURERS IN MALAYSIA

[1]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers Communications in Nonlinear Science and Numerical Simulation, 2023 DOI:10.1016/j.cnsns.2022.106945

[2]	Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana Arab Gulf Journal of Scientific Research, 2023 DOI:10.1108/AGJSR-03-2023-0133

[3]	Evolutionary dynamics of compliance in a two-population game of auditors and taxpayers Communications in Nonlinear Science and Numerical Simulation, 2023 DOI:10.1016/j.cnsns.2022.106945

[4]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2023 DOI:10.1515/ael-2019-0023

[5]	How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance Accounting Horizons, 2023 DOI:10.2308/HORIZONS-2021-069

[6]	The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective Accounting Forum, 2022 DOI:10.1080/01559982.2022.2092813

[7]	THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN International Journal of Banking and Finance, 2021 DOI:10.32890/ijbf2021.16.2.2

[8]	Social norms and evolutionary tax compliance The Manchester School, 2021 DOI:10.1111/manc.12368

[9]	Social norms and evolutionary tax compliance The Manchester School, 2021 DOI:10.1111/manc.12368

[10]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[11]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[12]	A behavioral model of evolutionary dynamics and optimal regulation of tax evasion Structural Change and Economic Dynamics, 2019 DOI:10.1016/j.strueco.2019.05.004

[13]	Problematic response margins in the estimation of the elasticity of taxable income International Tax and Public Finance, 2019 DOI:10.1007/s10797-019-09576-3

[14]	The Autonomous Taxation of Corporate Expenses in Portugal Accounting, Economics, and Law: A Convivium, 2019 DOI:10.1515/ael-2019-0023

[15]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration Review of International Economics, 2018 DOI:10.1111/roie.12318

[16]	The dynamic effects of fiscal reforms and tax competition on tax compliance and migration Review of International Economics, 2017 DOI:10.1111/roie.12318

[17]	Tax Evasion and Confidence in Institutions: A Theoretical Model SSRN Electronic Journal, 2015 DOI:10.2139/ssrn.2560428

[18]	The Underground Economy in the U.S.A.: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors) on Aggregate Tax Evasion 1975-2008 SSRN Electronic Journal , 2014 DOI:10.2139/ssrn.3136981

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