2016/09/01 by Benno Torgler · 42 citations
Business, Management and Accounting · Economics, Econometrics and Finance · Engineering · Psychology · Social Sciences · #Business #Compliance (psychology) #Computer science #Corporate Taxation and Avoidance #Engineering #Field (mathematics) #Gender, Labor, and Family Dynamics #Management science #Psychology #Risk analysis (engineering) #Taxation and Compliance Studies #Work (physics)
paper · pdf · doi:10.1111/1467-8462.12158
published in Australian Economic Review 49(3), 352-364 (Wiley)
openalex publication_date 2016/09/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/29
Abstract After first providing an overview of useful survey data sources and commonly studied variables in the area of tax compliance, this article outlines the major tools and exploratory methods used in the field, including laboratory and field experiments, simulations and surveys. It also discusses future possibilities and the data required to progress in this area. It is thus particularly useful as a guide for those planning or just beginning to work in the tax compliance field.