Evasão Fiscal em Portugal
Factores Individuais, Económicos e Sociais
Bibliografia
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Bibliografia
Allingham, M. & Sandmo, A. (1972). "Income tax evasion: A theoretical analysis", Journal of Public Economics, 1, 323-338 Alm, James; McKee, Michael & Beck, William (1990), "Amazing Grace: Tax Amnesties and Compliance", in National Tax Journal, Vol. 43, No. 1, pp. 23-37 Alm, J., McClelland, G., & Schulze, W. (1992). "Why do people pay taxes?" Journal of Public Economics, 48, 21-38 Alm James; Jackson, Betty & McKee, Michael (1993), "Fiscal exchange, collective decision institutions, and tax compliance", in Journal of Economic Behavior & Organization, Vol. 22, No. 3, pp.285-303 Alm, James; Jackson, Betty R. & McKee, Michael (1992), "Estimating the Determinates of Taxpayer Compliance with Experimental Data", in National Tax Journal, Vol. 45, No. 1, pp. 107-114 Alm, James; Jackson, Betty R. & McKee, Michael (1992), "Institutional Uncertainty and Taxpayer Compliance", in The American Economic Review, Vol. 82, No. 4, pp. 1018-1026 Alm, James; Cronshaw, Mark B. & McKee, Michael (1993), "Tax Compliance with Endogenous Audit Selection Rules", in Kyklos, Vol. 46, No. 1, pp. 27-45 Alm, James; Sanchez, Isabel & De Juan, Ana (1995), "Economic and Noneconomic Factors in Tax Compliance", in Kyklos, Vol. 48, No. 1, pp. 3-18 Alm, James; McClelland, Gary H. & Schulze, William D. (1999), "Changing the Social Norm of Tax Compliance by Voting", in Kyklos, Vol. 52, No. 2, pp. 141-171 Alm & McKee (2004). Tax compliance as a coordination game. Journal of Economic Behavior & Organization, 54, 297-312 Alm, James & McKee, Michael (2006), "Audit Certainty, Audit Productivity, and Taxpayer Compliance", in National Tax Journal, Vol. 59, No. 4, pp. 801-816 Alm, J. & Torgler, B. (2006). Cultural differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27, 224-246 Alm, James; Deskins, John & McKee, Michael (2009), "Do Individuals Comply on Income Not Reported by Their Employer?", in Public Finance Review, Vol. 37, No. 2, pp. 120-141 Alm, James; Jackson, Betty R. & McKee, Michael (2009), "Getting the word out: Enforcement information dissemination and compliance behavior", in Journal of Public Economics, 93, pp. 392-402 Alm, James; Cherry, Todd; McKee, Michael & Jones, Michael L. (2010), "Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns", Department of Economics Working Paper, No.11/2010, Appalachian State University Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, XXXVI, 818-860 Anderhub, Vital; Giese, Sebastian; Güth, Werner; Hoffman, Antje & Otto, Thomas (2001), "Tax Evasion with Earned Income - An Experimental Study", in Finanz Archiv, Vol. 58, No. 2, pp. 188-206 Baldry, Jonathan C. (1986), "Income Tax Evasion is not a Gamble: A Report on Two Experiments", in Economic Letters, 22, pp. 333-335 Baldry, Jonathan C. (1987), "Income Tax Evasion and the Tax Schedule: Some Experimental Results", in Public Finance, Vol. 42, No. 3, pp. 357-383 Bayer, Ralph C. & Sutter, Matthias (2004), "The excess burden of tax evasion - An experimental detection-concealment contest", School of Economics Working Papers, No. 7/2004, The University of Adelaide Bazart, Cécile & Pickhardt, Michael (2009), "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence", LAMETA Working Papers, No. 1/2009, University of Montpelier Beck, Paul J.; Davis, Jon S. & Jung, Woon-Oh (1991), "Experimental Evidence on Taxpayer Reporting Under Uncertainty", in The Accounting Review, Vol. 66, No. 3, pp. 535-558 Beck, Paul J.; Davis, Jon S. & Jung, Woon-Oh (1992), "Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits", in Contemporary Accounting Research, Vol. 9, No. 1, pp. 86-112 Becker, G. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76, 169-217. Becker, Winfried; Büchner, Heinz-Jürgen & Sleeking, Simon (1987), "The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach", in Journal of Public Economics, 34, pp. 243-252 Beckmann, Klaus (2001), "Solidarity, Democracy and Tax Evasion: an Experimental Study". Paper presented at the 58th IIPF Congress in Helsinki, August 2002 Bernasconi, Michele & Mittone, Luigi (2003), "Income tax evasion and artificial reference points: two experiments", CEEL Working Papers, No. 5/2003 Bilotkach, Volodymyr (2006), "A Tax Evasion – Bribery Game: Experimental Evidence from Ukraine", in The European Journal of Comparative Economics, Vol. 3, No. 1, pp. 31-49 Bosco, Luigi & Mittone, Luigi (1994), "Tax Evasion and Moral Constraints: some Experimental Evidence", Department of Economics Working Papers, No. 2/1994, University of Trento Bosco, Luigi & Mittone, Luigi (1997), "Tax Evasion and Moral Constraints: some Experimental Evidence", in Kyklos, Vol. 50, no. 3, pp. 297-324 Bowles, S. (2008). Policies designed for self-interested citizens may undermine "the moral sentiments": Evidence from economic experiments. Science, 320, 1605-1609 Boylan, Scott G. & Sprinkle, Geoffrey B (2001), "Experimental Evidence on the Relation between Tax Rates and Compliance: The Effect of Earned vs. Endowed Income", in The Journal of the American Taxation Association, Vol. 23, No. 1, pp. 75-90 Cadsby, C. Bram; Maynes, Elizabeth & Trivedi, Viswanath (2006), "Tax compliance and obedience to authority at home and in the lab: A new experimental approach", in Experimental Economics, 9, pp. 343-359 Casey, Jeff T. & Scholz, John T (1991), "Beyond Deterrence: Behavioral Decision Theory and Tax Compliance", in Law & Society Review, Vol. 25, No. 4, pp. 821-844 Casey, Jeff T. & Scholz, John T (1991), "Boundary Effects of Vague Risk Information on Taxpayer Decisions", in Organizational Behavior and Human Decision Processes, 50, pp. 360-394 Cason, Timothy N. & Gangadharan, Lata (2004), "An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement", Department of Economics Research Papers, No. 918, The University of Melbourne Clark, Jeremy; Friesen, Lana & Muller, Andrew (2004), "The Good, the Bad and the Regulator: An Experimental Test of Two Conditional Audit Schemes", in Economic Inquiry, Vol. 42, No. 1, pp. 69-87 Collins, Julie H. & Plumlee, R. David (1991), "The Taxpayer's Labor and Reporting Decision: The Effect of Audit Schemes", in The Accounting Review, Vol. 66, No. 3, pp. 559-576 Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude & Villeval, Marie-Claire (2007), "Tax Evasion: Cheating Rationally or Deciding Emotionally?", IZA Discussion Papers, No. 31/2003 Cummings, Ronald G.; Martinez-Vasquez, Jorge; McKee, Michael & Torgler, Benno (2007), "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence", NCER Working Paper Series, No. 12/2007 Dell'Anno, R. (2007). The shadow economy in Portugal: An analysis with the mimic approach. Journal of Applied Economics, 10(2), 253-277 DGCI (2007). Portuguese Tax System » Link Dubin, J., Graetz, M., & Wlde, L. (1990). The effect of audit rates on the Federal individual income tax 1977-1986. National Tax Journal, 43(4), 395-409 Elffers, H., Weigel, R. & Hessing, D. (1987). The consequences of different strategies for measuring tax evasion behaviour. Journal of Economic Psychology, 8, 311-337 EUobersver (2008) EU states crack down on tax evasion http://euobserver.com/9/26976 European Commission (2006). http://europa.eu/scadplus/leg/en/lvb/l31046.htm (Anti-fraud measures) Fehr, E. & Rockenbach, B. (2003). Detrimental effects of sanctions on human altruism. Nature, 422, 137-140 Feld, Lars & Tyran, Jean-Robert (2002), "Tax Evasion and Voting: An Experimental Analysis", in Kyklos, Vol. 55, No. 2, pp. 197-222 Fortin, B., Lacroix, G., & Villeval, M. (2007). Tax evasion and social interactions. Journal of Public Economics, 91(11-12), 2089-2112 Frey, B. (2003). Deterrence and tax morale in the European Union. European Review, 11(3), 385-406 Friedland, Nehemia; Maital, Shlomo & Rutenberg, Aryeh (1978), "A Simulation Study of Income Tax Evasion", in Journal of Public Economics, 10, pp. 107-116 Furnham, A. (2005). Understanding the meaning of tax: Young people's knowledge of the principles of taxation. Journal of Socio-Economics, 34, 703-713 Garrido, Nicolás & Mittone, Luigi (2008), "A Description of Experimental Tax Evasion Behavior Using Finite Automata: the case of Chile and Italy", CEEL Working Papers, No. 9/2008 Gërxhani, Klarita & Schram, Arthur (2006), "Tax evasion and income source: A comparative experimental study", in Journal of Economic Psychology, Vol. 27, pp. 402-422 Giese, Sebastian & Hoffman, Antje (2000), "Tax Evasion and Risky Investments in a Intertemporal Context - An Experimental Study", SFB Working Papers, No. 30/2000, Humbolt University of Berlin Goldthorpe, J. (1997). Currents issues in comparative Macrosociology: A debate on methodological issues. Comparative Social Research, 16, 1-26 Güth, Werner; Strauss, Sabine & Sutter, Matthias (2002), "Tax evasion and state productivity - An experimental study", Papers on Strategic Interaction, No. 37/2002, Max Planck Institute of Economics Güth, Werner & Sausgruber, Rupert (2004), "Tax Morale and Optimal Taxation", Papers on Strategic Interaction, No. 12/2004, Max Planck Institute of Economics Güth, Werner; Levati, Vittoria & Sausgruber, Rupert (2005), "Tax morale and (de-)centralization: An experimental study", in Public Choice, 125, pp. 171-188 Hsu, Li-Chen (2008), "Experimental Evidence on Tax Compliance and Voluntary Public Good Provision", in National Tax Journal, Vol. 61, No. 2, pp. 205-223 Johnson, Cathleen; Masclet, David & Montmarquette, Claude (2008), "The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation", CIRANO Working Papers, No. 17/2008 Kastlunger, Barbara; Kirchler, Erich; Mittone, Luigi & Pitters, Julia (2009), "Sequences of audits, tax compliance, and taxpaying strategies", in Journal of Economic Psychology, 30, pp. 405-418 Kastlunger, Barbara; Dressler, Stefan G.; Kirchler, Erich; Mittone, Luigi & Voracek, Martin (2010), "Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)", in Journal of Economic Psychology Kelsey, David & Schepanski, Albert (1991), "Regret and Disappointment in Taxpayer Reporting Decisions: An Experimental Study", in Journal of Behavioral Decision Making, Vol. 4, pp. 33-53 Kirschler, E., Maciejovsky, B., & Schneder, F. (2003). Everyday representations of tax avoidance, tax evasion and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535-553 Kirschler, E. (2007). The Economic Psychology of tax behaviour. Cambridge: CUP Kirchler, Erich; Muehlbacher, Stephan; Hoelzl, Erik & Webley, Paul (2009), "Effort and Aspirations in Tax Evasion: Experimental Evidence", in Applied Psychology: An International Review, Vol. 58, No. 3, pp. 488-507 Leiken, R. (1996). Controlling for global corruption epidemics. Foreign Policy, 105, 55-76 Levy, Haim & Levy, Moshe (2002), "Experimental test of the prospect theory value function: A stochastic dominance approach", in Organizational Behavior and Human Decision Processes, 89, pp. 1058–1081 Maciejovsky, Boris; Kirchler, Erich & Schwarzenberger, Herbert (2007), "Misperception of chance and loss repair: On the dynamics of tax compliance", in Journal of Economic Psychology, Vol. 28, pp. 678-691 McGee, R. & Gelman, W. (2008). Cheating on taxes: A comparative study of opinion in six Latin America countries and USA. Working paper, FloridaInternational University Mittone, Luigi (1997), "Subjective versus objective probability: results from seven experiments on fiscal evasion", CEEL Working Papers, No. 04/1997 Mittone, Luigi (2002), "Dynamic Behaviours in Tax Evasion: An Experimental Approach", CEEL Working Papers, No. 03/2002 Mittone, Luigi (2002), "Individual Styles of Tax Evasion: an experimental study", CEEL Working Papers, No. 02/2002 Mittone, Luigi (2002), "Motivations and collusion among agents in the evasion of indirect taxes: an experimental approach", CEEL Working Papers, No. 04/2002 Mittone, Luigi (2003), "Ethical Altruism and redistribution: an experimental approach", CEEL Working Papers, No. 01/2003 Mittone, Luigi (2006), "Dynamic behaviour in tax evasion: An experimental approach", in Journal of Socio-Economics, Vol. 35, pp. 813-835 Mittone, Luigi & Bortolami, Francesca (2007), "Free riding and norms of control: self determination and imposition. An experimental comparison.", CEEL Working Papers, No. 04/2007 Moser, Donald; Evans III, John & Kim, Chung (1995), "The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions", in The Accounting Review, Vol. 70, No. 4, pp. 619-634 Nagin, D. (1998). Criminal deterrence research at the outset of the twenty-first century. Crime and Justice, 23, 1-42 OECD (2005). Tax policies vary widely from country to country » Link Park, Chang-Gyun & Hyun, Jin Kwon (2003), "Examining the determinants of tax compliance by experimental data: a case of Korea", in Journal of Policy Modeling, Vol. 25, pp. 673-684 Robben, Henry; Webley, Paul; Elffers, Henk & Hessing, Dick (1990), "Decision Frames, Opportunity and Tax Evasion - An Experimental Approach", in Journal of Economic Behavior and Organization, Vol. 14, pp. 353-361 Robben, Henry; Webley, Paul; Weigel, Russell; Wärneryd, Karl-Erik; Kinsey, Karyl; Hessing, Dick; Alvira Martin, Francisco; Elffers, Henk; Wahlund, Richard; Van Langenhove, Luk; Long, Susan & Scholz, John T. (1990), "Decision Frame and Opportunity as Determinants of Tax Cheating - An International Experimental Study", in Journal of Economic Psychology, Vol. 11, pp. 341-364 Sánchez-Villalba, Miguel (2010), "Tax Evasion as a Global Game (TEGG) in the Laboratory", Working Papers, Série AD, No. 10/2010, Instituto Valenciano de Investigaciones Económicas Schadewald, Michael (1989), "Reference Point Effects in Taxpayer Decision Making", in The Journal of the American Taxation Association, Vol. 10, No. 2, pp. 68-84 Schepanski, A. & Shearer, T. (1995), "A Prospect Theory Acccount of the Income Tax Withholding Phenomenon", in Organizational Behavior and Human Decision Processes, Vol. 63, No. 2, pp. 174-186 Schepanski, Albert & Kelsey, David (1990), "Testing for Framing Effects in Taxpayer Compliance Decisions", in The Journal of the American Taxation Association, Vol. 12, No. 1, pp. 60-77 Schepanski, Albert (2001), "The Coding of Outcomes in Taxpayer Reporting Decisions", Ph.D. Program Working Paper Series, No.5/2001, McGladreyInstitute of Accounting Education and Research, Tippie College of Business Slemrod et al (2001). Taxpayer response to an increased probability of audit. Journal of Public Economics, 79, 455-483 Sour, Laura (2006), "Cumplimiento Fiscal y Bienes Públicos - ¿Son realmente compatibles?", in El Trimestre Económico, Vol. 73, No. 4, pp. 863-880 Sour, Laura (2009), "Gender Equity, Enforcement Spending and Tax Compliance in Mexico", Documentos de Trabajo del CIDE, DTAP 239 Spicer, Michael W. & Becker, Lee A. (1980), "Fiscal Inequity and Tax Evasion: An Experimental Approach", in National Tax Journal, Vol. 33, No. 2, pp. 171-175 Spicer, Michael W. & Thomas, John E. (1982), "Audit Probabilities and the Tax Evasion Decision: An Experimental Approach", in Journal of Economic Psychology, Vol. 2, pp. 241-245 Spicer, Michael W. & Hero, Rodney (1985), "Tax Evasion and Heuristics: A research note", in Journal of Public Economics, 26, pp. 263-267 Torgler, Benno (2003), "Beyond Punishment: A Tax Compliance Experiment with Taxpayers in Costa Rica", in Revista de Análisis Económico, Vol. 18, no. 1, pp. 27-56 Torgler, B. & Schneider, F. (2007a). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), 443-470 Torgler, B. & Schneider, F. (2007b). The impact of tax morale and institutional quality on the shadow economy. Yale University and IZA Discussion Paper nº 2541 Trivedi, Viswanath & Chung, Janne (2006), "The Impact of Compensation Level and Context on Income Reporting Behavior in the Laboratory", in Behavioral Research in Accounting, Vol. 18, pp. 167-183 Trivedi, Viswanath; Shehata, Mohamed & Lynn, Bernadette (2003), "Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis", in Journal of Business Ethics, 47, pp. 175-197 Trivedi, Viswanath; Shehata, Mohamed & Mestelman, Stuart (2004), "Attitudes, Incentives and Tax Compliance", Department of Economics Working Paper Series, No.8/2004, McMaster University UN (2000). http://www.unodc.org/unodc/en/treaties/CAC/index.html (Convention against Corruption) Wartick, Martha; Madeo, Silvia & Vines, Cynthia (1999), "Reward Dominance in Tax-Reporting Experiments: The Role of Context", in The Journal of the American Taxation Association, Vol. 21, No. 1, pp. 20-31 Watrin, Christoph & Ullman, Robert (2008), "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance", in The European Journal of Comparative Economics, Vol. 5, No. 1, pp. 33-56 Webley, Paul (1987), "Audit Probabilities and Tax Evasion in a Business Simulation", in Economics Letters, 24, pp. 267-270 Wenzel, M. (2003). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, 26, 491-508 White, Richard A.; Harrison, Paul & Harrell, Adrian (1993), "The Impact of Income Tax Withholding on Taxpayer Compliance: Further Empirical Evidence", in The Journal of the American Taxation Association, Vol. 15, No. 2, pp. 63-78 World Bank (2006). Strategy to Combat Corruption » Link Worsham, Ronald G. (1996), "The Effect of Tax Authority Behavior on Taxpayer Compliance: A Procedural Justice Approach", in The Journal of the American Taxation Association, Vol. 18, No. 2, pp. 19-39 |