2016/09/01 by Benno Torgler · 1 citation
Economics, Econometrics and Finance · Social Sciences · Business, Management and Accounting · #Taxation and Compliance Studies #Gender, Labor, and Family Dynamics #Corporate Taxation and Avoidance
paper · pdf · doi:10.1111/1467-8462.12158
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.