Tax Compliance and Evasion
The "Tax Compliance and Evasion" conference was held on October 1 - 2, 2007, in Atlanta, Georgia. The conference sponsored by the Andrew Young School of Policy Studies brought together leading economists from around the globe to discuss their papers on Tax Compliance and Evasion.
Tax Morale and Tax Evasion in Latin America (James Alm and Jorge Martinez-Vasquez)
Paper / Presentation / Discussant Comments (Juan Luis Gomez)
A Meta-Analysis of Tax Compliance Experiments (Calvin Blackwell)
Paper / Presentation / Discussant Comments (Spencer Banzhaf)
Social Preferences and Tax Compliance (James Cox)
Paper / Presentation
Tax Compliance: Framing, Culture and Endogeneity (John Cullis)
Paper / Discussant Comments (Sally Wallace)
Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program (Brian Erard)
Paper / Presentation
Tax Evasion, Tax Amnesties and the Psychological Tax Contract (Lars Feld)
Paper / Presentation
Why Pay Taxes? A Review of Tax Compliance Decisions (Stephan Mühlbacher)
Paper / Presentation
Procedural Justice and the Regulation of Tax Compliance Behavior: The Moderating Role of Personal Norms (Kristina Murphy)
Paper / Presentation
Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households (Klara Sabirianova Peter with Yuriy Gorodnichenko and Jorge Martinez – Vazquez)
Paper / Presentation
Vertical and Horizontal Reciprocity in a Theory of Taxpayer Compliance (Jan Schnellenbach)
Paper / Presentation / Discussant Comments (James Cox)
Tax Compliance, Tax Morale and Governance Quality (Benno Torgler)
Paper / Presentation
Tax Evasion, Corruption, and Social Contract in Transition (Eric Uslaner)
Paper / Presentation / Discussant Comments (Klara Sabirianova Peter)