Individual differences |
Methods | Statistics | Clinical | Educational | Industrial | Professional items | World psychology |
To tax (from the latin taxare: to estimate, which in turn is from tangere: to touch) is to impose a financial charge or other levy upon an individual or legal entity by a government or the functional equivalent of a state.
Taxes are also imposed by many subnational entities. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labour equivalent (often but not always unpaid). A tax may be defined as a "pecuniary burden laid upon individuals or property to support the government […] a payment exacted by legislative authority." A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government […] whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name."
In modern taxation systems, taxes are levied in money, but in-kind and corvée taxation are characteristic of traditional or pre-capitalist states and their functional equivalents. The method of taxation and the government expenditure of taxes raised is often highly debated in politics and economics. Tax collection is performed by a government agencies .
Purposes and effects Edit
Funds provided by taxation have been used by states and their functional equivalents throughout history to carry out many functions. Some of these include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. Most modern governments also use taxes to fund welfare and public services. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation. Energy, water and waste management systems are also common public utilities. Colonial and modernizing states have also used cash taxes to draw or force reluctant subsistence producers into cash economies.
Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population. Historically, the nobility were supported by taxes on the poor; modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working. In addition, taxes are applied to fund foreign and military aid, to influence the macroeconomic performance of the economy (the government's strategy for doing this is called its fiscal policy - see also tax exemption), or to modify patterns of consumption or employment within an economy, by making some classes of transaction more or less attractive.
A nation's tax system is often a reflection of its communal values or the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system, these choices reflect the type of community which the public wishes to create. In countries where the public does not have a significant amount of influence over the system of taxation, that system may be more of a reflection on the values of those in power.
The resource collected from the public through taxation is always greater than the amount which can be used by the government. The difference is called compliance cost, and includes for example the labour cost and other expenses incurred in complying with tax laws and rules. The collection of a tax in order to spend it on a specified purpose, for example collecting a tax on alcohol to pay directly for alcoholism rehabilitation centres, is called hypothecation. This practice is often disliked by finance ministers, since it reduces their freedom of action. Some economic theorists consider the concept to be intellectually dishonest since (in reality) money is fungible. Furthermore, it often happens that taxes or excises initially levied to fund some specific government programs are then later diverted to the government general fund. In some cases, such taxes are collected in fundamentally inefficient ways, for example highway tolls.
Some economists, especially neo-classical economists, argue that all taxation creates market distortion and results in economic inefficiency. They have therefore sought to identify the kind of tax system that would minimize this distortion. Also, one of every government's most fundamental duties is to administer possession and use of land in the geographic area over which it is sovereign, and it is considered economically efficient for government to recover for public purposes the additional value it creates by providing this unique service.
Since governments also resolve commercial disputes, especially in countries with common law, similar arguments are sometimes used to justify a sales tax or value added tax. Others (e.g. libertarians) argue that most or all forms of taxes are immoral due to their involuntary (and therefore eventually coercive/violent) nature. The most extreme anti-tax view is anarcho-capitalism, in which the provision of all social services should be voluntarily bought by the person(s) using them.
The Four "R"s Edit
Taxation has four main purposes or effects: Revenue, Redistribution, Repricing, and Representation.
The main purpose is revenue: taxes raise money to spend on roads, schools and hospitals, and on more indirect government functions like market regulation or justice systems. This is the most widely known function.
A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections.
A third purpose of taxation is repricing. Taxes are levied to address externalities: tobacco is taxed, for example, to discourage smoking, and many people advocate policies such as implementing a carbon tax.
A fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers tax citizens, and citizens demand accountability from their rulers as the other part of this bargain. Several studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.
Proportional, progressive, and regressive Edit
- Main article: Proportional tax
An important feature of tax systems is the percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. A progressive tax is a tax imposed so that the effective tax rate increases as the amount to which the rate is applied increases. The opposite of a progressive tax is a regressive tax, where the effective tax rate decreases as the amount to which the rate is applied increases. In between is a proportional tax, where the effective tax rate is fixed as the amount to which the rate is applied increases. The terms can also be used to apply meaning to the taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption.
Direct and indirect Edit
- Main article: Direct tax
Taxes are sometimes referred to as direct tax or indirect tax. The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. In economics, direct taxes refer to those taxes that are collected from the people or organizations on whom they are ostensibly imposed. For example, income taxes are collected from the person who earns the income. By contrast, indirect taxes are collected from someone other than the person ostensibly responsible for paying the taxes. In law, the terms may have different meanings. In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership. Indirect taxes are imposed on rights, privileges, and activities. Thus, a tax on the sale of property would be considered an indirect tax, whereas the tax on simply owning the property itself would be a direct tax. The distinction can be subtle between direct and indirect taxation, but can be important under the law.
Tax burden Edit
- Main article: Tax incidence
Law establishes from whom a tax is collected. In many countries, taxes are imposed on business (such as corporate taxes or portions of payroll taxes). However, who ultimately pays the tax (the tax "burden") is determined by the marketplace as taxes become embedded into production costs. Depending on how quantities supplied and demanded vary with price (the "elasticities" of supply and demand), a tax can be absorbed by the seller (in the form of lower pre-tax prices), or by the buyer (in the form of higher post-tax prices). If the elasticity of supply is low, more of the tax will be paid by the supplier. If the elasticity of demand is low, more will be paid by the customer. And contrariwise for the cases where those elasticities are high. If the seller is a competitive firm, the tax burden flows back to the factors of production depending on the elasticities thereof; this includes workers (in the form of lower wages), capital investors (in the form of loss to shareholders), landowners (in the form of lower rents) and entrepreneurs (in the form of lower wages of superintendence).
To illustrate this relationship, suppose the market price of a product is US$1.00, and that a $0.50 tax is imposed on the product that, by law, is to be collected from the seller. If the product is a luxury (in the economic sense of the term), a greater portion of the tax will be absorbed by the seller. This is because a luxury good has elastic demand which would cause a large decline in quantity demanded for a small increase in price. Therefore in order to stabilise sales, the seller absorbs more of the additional tax burden. For example, the seller might drop the price of the product to $0.70 so that, after adding in the tax, the buyer pays a total of $1.20, or $0.20 more than he did before the $0.50 tax was imposed. In this example, the buyer has paid $0.20 of the $0.50 tax (in the form of a post-tax price) and the seller has paid the remaining $0.30 (in the form of a lower pre-tax price).
Taxation levels Edit
The first known system of taxation was in Ancient Egypt around 3000 BC - 2800 BC in the first dynasty of the Old Kingdom. Records from the time document that the pharaoh would conduct a biennial tour of the kingdom, collecting tax revenues from the people. Other records are granary receipts on limestone flakes and papyrus. Early taxation is also described in the Bible. In Genesis (chapter 47, verse 24 - the New International Version), it states "But when the crop comes in, give a fifth of it to Pharaoh. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children." Joseph was telling the people of Egypt how to divide their crop, providing a portion to the Pharaoh. A share (20%) of the crop was the tax.
In India, Islamic rulers imposed jizya starting in the 11th century. It was abolished by Akbar. Quite a few records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since production numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million livres in 1600-10 to about 126.86 million livres in 1650-59 to about 117.99 million livres in 1700-10 when government debt had reached 1.6 billion livres. In 1780-89 it reached 421.50 million livres.  Taxation as a percentage of production of final goods may have reached 15% - 20% during the 17th century in places like France, the Netherlands, and Scandinavia. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, Peter Mathias and Patrick O'Brien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over this period before the industrial revolution. Average tax rates were higher in Britain than France the years before the French Revolution, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment.
Taxation as a percentage of GDP in 2003 was 56.1% in Denmark, 54.5% in France, 49.0% in the Euro area, 42.6% in the United Kingdom, 35.7% in the United States, 35.2% in The Republic of Ireland, and among all OECD members an average of 40.7%.
Forms of taxation Edit
In monetary economies prior to fiat banking, a critical form of taxation was seigniorage, the tax on the creation of money.
Other obsolete forms of taxation include:
- Scutage - paid in lieu of military service; strictly speaking a commutation of a non-tax obligation rather than a tax as such, but functioning as a tax in practice
- Tallage - a tax on feudal dependents
- Tithe - a tax-like payment (one tenth of one's earnings or agricultural produce), paid to the Church (and thus too specific to be a tax in strict technical terms). This should not be confused with the modern practice of the same name which is normally voluntary, although churches have sought it forcefully at times.
- Aids - During feudal times a feudal aid was a type of tax or due paid by a vassal to his lord.
- Danegeld - medieval land tax originally raised to pay off raiding Danes and later used to fund military expenditures.
- Carucage - tax which replaced the danegeld in England.
- Tax Farming - the principle of assigning the responsibility for tax revenue collection to private citizens or groups.
Some principalities taxed windows, doors, or cabinets to reduce consumption of imported glass and hardware. Armoires, hutches, and wardrobes were employed to evade taxes on doors and cabinets. In extraordinary circumstances, taxes are also used to enforce public policy like congestion charge (to cut road traffic and encourage public transport) in London. In Tsarist Russia, taxes were clamped on beards. Today, one of the most complicated taxation-systems worldwide is in Germany. Three quarters of the world's taxation-literature refers to the German system. There are 118 laws, 185 forms, and 96,000 regulations, spending €3.7 billion to collect the income tax. Today, governments of advanced economies of EU, North America, and others rely more on direct taxes, while those of developing economies of India, Africa, and others rely more on indirect taxes.
Tax rates Edit
- Main article: Tax rate
Taxes are most often levied as a percentage, called the tax rate. An important distinction when talking about tax rates is to distinguish between the marginal rate and the effective (average) rate. The effective rate is the total tax paid divided by the total amount the tax is paid on, while the marginal rate is the rate paid on the next dollar of income earned. For example, if income is taxed on a formula of 5% from $0 up to $50,000, 10% from $50,000 to $100,000, and 15% over $100,000, a taxpayer with income of $175,000 would pay a total of $18,750 in taxes.
- Tax calculation
- (0.05*50,000) + (0.10*50,000) + (0.15*75,000) = 18,750
- The "effective rate" would be 10.7%:
- 18,750/175,000 = 0.107
- The "marginal rate" would be 15%.
Economics of taxation Edit
In economic terms, taxation transfers wealth from households or businesses to the government of a nation. The side-effects of taxation and theories about how best to tax are an important subject in microeconomics. Taxation is almost never a simple transfer of wealth. Economic theories of taxation approach the question of how to minimize the loss of economic welfare through taxation and also discuss how a nation can perform redistribution of wealth in the most efficient manner.
Deadweight costs of taxation Edit
For goods supplied in a perfectly competitive market, tax reduces economic efficiency, by introducing a deadweight loss. In a perfect market, the price of a particular economic good adjusts to make sure that all trades which benefit both the buyer and the seller of a good occur. After introducing a tax, the price received by the seller is less than the cost to the buyer. This means that fewer trades occur and that the individuals or businesses involved gain less from participating in the market. This destroys value, and is known as the 'deadweight cost of taxation'.
The deadweight cost is dependent on the elasticity of supply and demand for a good.
Most taxes—including income tax and sales tax—can have significant deadweight costs. The only way to completely avoid deadweight costs in an economy which is generally competitive is to find taxes which do not change economic incentives, such as the land value tax, where the tax is on a good in completely inelastic supply, a lump sum tax such as a poll tax which is paid by all adults regardless of their choices, or a windfall profits tax which is entirely unanticipated and so cannot affect decisions.
Double dividend taxes Edit
In some cases where the economy is not perfectly competitive, the existence of a tax can increase economic efficiency. If there is a negative externality associated with a good, meaning that it has negative effects not felt by the consumer, then the free market will trade too much of that good. By putting a tax on the good, the government can increase overall welfare as well as raising revenue in taxation. This is known as a 'double dividend'.
There are a wide range of goods where there is, or is claimed to be, a negative externality. Polluting fuels (like petrol), goods which incur public healthcare costs (such as alcohol or tobacco), and charges for existing 'free' public goods (like congestion charging) all offer the possibility of a double dividend. This type of tax is a Pigovian tax, sometimes colloquially known as a 'sin tax'. It is worthwhile noting that taxation is not necessarily the only, or the best, method of dealing with negative externalities.
Transparency and simplicity Edit
Another concern is that the complicated tax codes of developed economies offer perverse economic incentives. The more details of tax policy there are, the more opportunities for legal tax avoidance and illegal tax evasion; these not only result in lost revenue, but involve additional deadweight costs: for instance, payments made for tax advice are essentially deadweight costs because they add no wealth to the economy. Perverse incentives also occur because of non-taxable 'hidden' transactions; for instance, a sale from one company to another might be liable for sales tax, but if the same goods were shipped from one branch of a corporation to another, no tax would be payable.
To address these issues, economists often suggest simple and transparent tax structures which avoid providing loopholes. Sales tax, for instance, can be replaced with a value added tax which disregards intermediate transactions.
Tax incidence Edit
- Main article: Tax incidence
Economic theory suggests that the economic effect of tax does not necessarily fall at the point where it is legally levied. For instance, a tax on employment paid by employers will impact on the employee, at least in the long run. The greatest share of the tax burden tends to fall on the most inelastic factor involved - the part of the transaction which is affected least by a change in price. So, for instance, a tax on wages in a town will (at least in the long run) affect property-owners in that area.
- See also: Effect of taxes and subsidies on price
Costs of compliance Edit
Although governments must spend money on tax collection activities, some of the costs, particularly for keeping records and filling out forms, are borne by businesses and by private individuals. These are collectively called costs of compliance. More complex tax systems tend to have higher costs of compliance. This fact can be used as the basis for practical or moral arguments in favor of tax simplification (see, for example, FairTax), or tax elimination (in addition to moral arguments described above).
Kinds of taxes Edit
The Organisation for Economic Co-operation and Development (OECD) publishes perhaps the most comprehensive analysis of worldwide tax systems. In order to do this it has created a comprehensive categorisation of all taxes in all regimes which it covers:
Ad valorem Edit
- Main article: Ad valorem
An ad valorem tax is one where the tax base is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). An alternative to ad valorem taxation is an excise tax, where the tax base is the quantity of something, regardless of its price. For example, in the United Kingdom, a tax is collected on the sale of alcoholic drinks that is calculated by volume and beverage type, rather than the price of the drink.
Capital gains tax Edit
- Main article: Capital gains tax
A capital gains tax is the tax levied on the profit released upon the sale of a capital asset. In many cases, the amount of a capital gain is treated as income and subject to the marginal rate of income tax. However, in an inflationary environment, capital gains may be to some extent illusory: if prices in general have doubled in five years, then selling an asset for twice the price it was purchased for five years earlier represents no gain at all. Partly to compensate for such changes in the value of money over time, some jurisdictions, such as the United States, give a favorable capital gains tax rate based on the length of holding. European jurisdictions have a similar rate reduction to nil on certain property transactions that qualify for the participation exemption. In Canada, 50% of the gain is taxable income. In India, Short Term Capital Gains Tax (arising before 1 year) is 10% flat rate of the gains and Long Term Capital Gains Tax is nil for stocks & mutual fund units held 1 year or more and 20% for any other assets held 3 years or more. If such a tax is levied on inherited property, it can act as a de facto probate or inheritance tax.
Consumption tax Edit
- Main article: Consumption tax
A consumption tax is a tax on non-investment spending, and can be implemented by means of a sales tax or by modifying an income tax to allow for unlimited deductions for investment or savings.
Corporation tax Edit
- Main article: Corporate tax
Corporate tax refers to a direct tax levied by various jurisdictions on the profits made by companies or associations and often includes capital gains of a company. Earnings are generally considered gross revenue less expenses. Corporate expenses that relate to capital expenditures are usually deducted in full (for example, trucks are fully deductible in the Canadian tax system, while a corporate sports car is only partly deductible). They are often deducted over the useful life of the asset purchase. Notably, accounting rules about deductible expenses and tax rules about deductible expense will differ at times, giving rise to book-tax differences. If the book-tax difference is carried over more than a year, it is referred to as a temporary difference, which then creates deferred tax assets and liabilities for the corporation, which are carried on the balance sheet.
Environment Affecting Tax Edit
- Main article: Excise
Unlike an ad valorem, an excise is not a function of the value of the product being taxed. Excise taxes are based on the quantity, not the value, of product purchased. For example, in the United States, the Federal government imposes an excise tax of 18.4 cents per U.S. gallon (4.86¢/L) of gasoline, while state governments levy an additional 8 to 28 cents per U.S. gallon. Excises on particular commodities are frequently hypothecated. For example, a fuel excise (use tax) is often used to pay for public transportation, especially roads and bridges and for the protection of the environment. A special form of hypothecation arises where an excise is used to compensate a party to a transaction for alleged uncontrollable abuse; for example, a blank media tax is a tax on recordable media such as CD-Rs, whose proceeds are typically allocated to copyright holders. Critics charge that such taxes blindly tax those who make legitimate and illegitimate usages of the products; for instance, a person or corporation using CD-R's for data archival should not have to subsidize the producers of popular music.
Excises (or exemptions from them) are also used to modify consumption patterns (social engineering). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol abuse. Similar taxes may exist on tobacco, pornography, etc., and they may be collectively referred to as "sin taxes". A carbon tax is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership.
Income tax Edit
- Main article: Income Tax
An income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or corporation tax. Individual income taxes often tax the total income of the individual (with some deductions permitted), while corporate income taxes often tax net income (the difference between gross receipts, expenses, and additional write-offs).
The "tax net" refers to the types of payment that are taxed, which included personal earnings (wages), capital gains, and business income. The rates for different types of income may vary and some may not be taxed at all. Capital gains may be taxed when realized (e.g. when shares are sold) or when incurred (e.g. when shares appreciate in value). Business income may only be taxed if it is significant or based on the manner in which it is paid. Some types of income, such as interest on bank savings, may be considered as personal earnings (similar to wages) or as a realized property gain (similar to selling shares). In some tax systems, personal earnings may be strictly defined where labor, skill, or investment is required (e.g. wages); in others, they may be defined broadly to include windfalls (e.g. gambling wins).
Personal income tax is often collected on a pay-as-you-earn basis, with small corrections made soon after the end of the tax year. These corrections take one of two forms: payments to the government, for taxpayers who have not paid enough during the tax year; and tax refunds from the government for those who have overpaid. Income tax systems will often have deductions available that lessen the total tax liability by reducing total taxable income. They may allow losses from one type of income to be counted against another. For example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate the loss, such that business losses can only be deducted against business tax by carrying forward the loss to later tax years.
Inheritance tax Edit
- Main article: Inheritance tax
Inheritance tax, estate tax, and death tax or duty are the names given to various taxes which arise on the death of an individual. In United States tax law, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax.
Poll tax Edit
- Main article: Poll tax
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11-16) was a form of poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition, the supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed . The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt, and in England and Wales in 1990 the change from a progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the Community Charge, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the 'Poll Tax riots'.
Property tax Edit
- Main article: Property tax
A property tax is a tax imposed on property by reason of its ownership. A property tax is usually levied on the value of property owned. There are three species of property: land, improvements to land (immovable man-made things, e.g. buildings) and personal property (movable things). Real estate or realty is the combination of land and improvements to land.
Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate, where the tax base is the estimated value of the property. For a period of over 150 years from 1695 a window tax was levied in England, with the result that one can still see listed buildings with windows bricked up in order to save their owners money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common type of event driven property taxes are stamp duty, charged upon change of ownership, and inheritance tax, which is imposed in many countries on the estates of the deceased.
In contrast with a tax on real estate (land and buildings), a land value tax is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all natural resources, or the natural resources associated with specific areas of the earth's surface: "lots" or "land parcels"). Proponents of land value tax argue that it is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do.
When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenue.
In many jurisdictions (including many American states), there is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside the household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well.
Retirement tax Edit
Some countries with social security systems, which provide income to retired workers, fund those systems with specific dedicated taxes. These often differ from comprehensive income taxes in that they are levied only on specific sources of income, generally wages and salary (in which case they are called payroll taxes). A further difference is that the total amount of the taxes paid by or on behalf of a worker is typically considered in the calculation of the retirement benefits to which that worker is entitled. Examples of retirement taxes include the FICA tax, a payroll tax that is collected from employers and employees in the United States to fund the country's Social Security system; and the National Insurance Contributions (NICs) collected from employers and employees in the United Kingdom to fund the country's national insurance system.
These taxes are sometimes regressive in their immediate effect. For example, in the United States, each worker, whatever his or her income, pays at the same rate up to a specified cap, but income over the cap is not taxed. A further regressive feature is that such taxes often exclude investment earnings and other forms of income that are more likely to be received by the wealthy. The regressive effect is somewhat offset, however, by the eventual benefit payments, which typically replace a higher percentage of a lower-paid worker's pre-retirement income.
Sales tax Edit
- Main article: Sales tax
Sales taxes are levied when a commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities and other necessities from sales taxes, since poor people spend a higher proportion of their incomes on these commodities, so such exemptions would make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax.
A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of the above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website.
In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal is named FairTax. In Canada, the federal sales tax is called the Goods and Services tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, and Newfoundland & Labrador have harmonized their provincial sales taxes with the GST - Harmonized Sales Tax [HST], and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST and QST they pay, and so effectively it is the final consumer who pays the tax.
- Main article: Tariff
An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade, and they may be used by governments to protect domestic industries. A proportion of tariff revenues is often hypothecated to pay government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy, investment policy, and agricultural policy. A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside the bloc. A customs union has a common external tariff, and, according to an agreed formula, the participating countries share the revenues from tariffs on goods entering the customs union.
- Main article: Toll road
A toll is a tax or fee charged to travel via a road, bridge, tunnel or other route. Historically tolls have been used to pay for state bridge, road and tunnel projects. They have also been used in privately constructed transport links. The toll is likely to be a fixed charge, possibly graduated for vehicle type, or for distance on long routes.
Shunpiking is the practice of finding another route to avoid payment of tolls. In some situations where tolls were increased or felt to be unreasonably high, informal shunpiking by individuals escalated into a form of boycott by regular users, with the goal of applying the financial stress of lost toll revenue to the authority determining the levy.
Transfer tax Edit
- Main article: Transfer tax
Historically, in many countries, a contract needed to have a stamp affixed to make it valid. The charge for the stamp was either a fixed amount or a percentage of the value of the transaction. In most countries the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax, are respectively charged on transactions involving securities and land. Stamp duty has the effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Taxes on currency transactions are known as Tobin taxes.
- See also: Stamp duty
Value Added Tax / Goods and Services Tax Edit
- Main article: Value added tax
A value added tax (VAT), also known as 'Goods and Services Tax' (G.S.T), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price, but will remit to the government only the excess related to the "value added" (the price over the cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates, the total tax paid is the same, but it is paid at differing points in the process.
VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. If input tax is greater than output tax the company can claim back money from the Local Tax Authority. VAT was historically used to counter evasion in a sales tax or excise. By collecting the tax at each production level, the theory is that the entire economy helps in the enforcement. However, forged invoices and similar evasion methods have demonstrated that there are always those who will attempt to evade taxation.
Economic theorists[attribution needed] have argued that the collection process of VAT minimises the market distortion resulting from the tax, compared to a sales tax. However, VAT is held by some to discourage production.
Wealth (net worth) tax Edit
- Main article: Wealth tax
Some countries' governments will require declaration of the tax payers' balance sheet (assets and liabilities), and from that exact a tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax is in place for both "natural" and in some cases legal "persons".
Ethics of taxation Edit
Ethical basis of taxation Edit
According to most political philosophies, taxes are justified as they fund activities that are necessary and beneficial to society. Additionally, progressive taxation can be used to reduce inequality in a society. According to this view, taxation in modern nation-states benefit the majority of the population and social development. A common presentation of this view, paraphrasing various statements by Oliver Wendell Holmes, Jr. is "Taxes are the price of civilization".
It can also be argued that in a democracy, because the government is the party performing the act of imposing taxes, society as a whole decides how the tax system should be organized. The American Revolution's "No taxation without representation" slogan implied this view. For traditional conservatives, the payment of taxation is justified as part of the general obligations of citizens to obey the law and support established institutions. The conservative position is encapsulated in perhaps the most famous adage of public finance, "An old tax is a good tax".  Conservatives advocate the "fundamental conservative premise that no one should be excused from paying for government, lest they come to believe that government is costless to them with the certain consequence that they will demand more government 'services'." . Social democrats generally favor relatively higher levels of taxation to fund public provision of a wide range of services such as universal health care and education, as well as the provision of a range of welfare benefits. As argued by Tony Crosland and others, the capacity to tax income from capital is a central element of the social democratic case for a mixed economy as against Marxist arguments for comprehensive public ownership of capital. Many libertarians recommend a minimal level of taxation in order to maximize the protection of liberty.
Compulsory taxation of individuals, such as income tax, is often justified on grounds including territorial sovereignty, and the social contract. Defenders of business taxation argue that it is an efficient method of taxing income that ultimately flows to individuals, or that separate taxation of business is justified on the grounds that commercial activity necessarily involves use of publicly established and maintained economic infrastructure, and that businesses are in effect charged for this use.Georgist economists argue that all of the economic rent collected from natural resources (land, mineral extraction, fishing quotas, etc.) is unearned income, and belong to the community rather than any individual. They advocate a high tax (the "Single Tax") on land and other natural resources to return this unearned income to the state, but no other taxes.
Optimal taxation theory Edit
- Main article: Optimal tax
Most governments need revenue which exceeds that which can be provided by non-distortionary taxes or through taxes which give a double dividend. Optimal taxation theory is the branch of economics that considers how taxes can be structured to give the least deadweight costs, or to give the best outcomes in terms of social welfare.
Ramsey problem deals with minimising deadweight costs. Because deadweight costs are related to the elasticity of supply and demand for a good, it follows that putting the highest tax rates on the goods for which there is most inelastic supply and demand will result in the least overall deadweight costs.
Some economists have sought to integrate optimal tax theory with the social welfare function, which is the economic expression of the idea that equality is valuable to a greater or lesser extent. If individuals experience diminishing returns from income, then the optimum distribution of income for society involves a progressive income tax. Mirrlees optimal income tax is a detailed theoretical model of the optimum progressive income tax along these lines.
Over the last years the validity of the theory of optimal taxation was discussed by many political economists. Canegrati (2007) demonstrated that if we move from the assumption that governments do not maximise the welfare of society but the probability of winning elections, the tax rates in equilibrium are lower for the most powerful groups of society, instead of being the lowest for the poorest as in the optimal theory of direct taxation developed by Atkinson and Joseph Stiglitz. See Canegrati's formulae
Views opposed to taxation Edit
Because payment of tax is usually compulsory and enforced by the police and justice system, some political philosophies view taxation as theft, accusing the government of levying taxes via force and coercive means. Individualist anarchists, objectivists, anarcho-capitalists, and libertarians see taxation as government aggression (see zero aggression principle). The view that democracy legitimizes taxation is rejected by those who argue that all forms of government, including democracy, are fundamentally oppressive. According to Ludwig von Mises, "society as a whole" should not make such decisions, due to methodological individualism. Libertarian opponents of taxation claim that governmental protection, such as police and defense forces could be replaced by market alternatives such as private defense agencies, arbitration agencies or voluntary contributions. Walter E. Williams, professor of economics at George Mason University, stated "Government income redistribution programs produce the same result as theft. In fact, that's what a thief does; he redistributes income. The difference between government and thievery is mostly a matter of legality."
Taxation has also been opposed by communists. Karl Marx assumed that taxation would be unnecessary after the advent of communism and looked forward to the "withering away of the state". In communist economies such as that of China, taxation played a minor role, since most government income was derived from the ownership of enterprises, and it was argued by some that taxation was not necessary. While the morality of taxation is sometimes questioned, most arguments about taxation revolve around the degree and method of taxation and associated government spending, not taxation itself.
Effects of Income Taxation on Division of Labor Edit
If a tax is paid on outsourced services that is not also charged on services performed for oneself, then it may be cheaper to perform the services oneself than to pay someone else. Even considering losses in economic efficiency. 
For example, suppose jobs A and B are both valued at $1 on the market. And suppose that because of your unique abilities, you can do job A twice over (100% extra output) in the same effort as it would take you to do job B. But job B is the one that you need done right now. Under perfect division of labor, you would do job A and somebody else would do job B. Your unique abilities would always be rewarded.
But now consider your choices when the total marginal tax rate (over all levels of government) is 50%. You are trying to decide whether to do job A twice over or to do job B. First, suppose you do job A twice over, for $2. Your $2 is taxed at 50%, so you end up with $1 which is just enough to pay somebody else to do job B. So there is no reward for doing what you are better at. If your extra output at job A were shy of 100%, then there would actually be a penalty for dividing the labor more efficiently!
Income taxation has the worst effect on division of labor in the form of barter. Suppose that the person doing job B is actually interested in having job A done for him. Now suppose you could amazingly do job A four times over, selling half your work on the market for cash just to pay your tax bill. The other half of the work you do for somebody who does job B twice over but he has to sell off half to pay his tax bill. You're left with one unit of job B, but only if you were 400% as productive doing job A! In this case of 50% tax on barter income, anything less than 400% productivity will cause the division of labor to fail.
In summary, depending on the situation a 50% tax rate can cause the division of labor to fail even where productivity gains of up to 300% would have resulted. Even a mere 30% tax rate can negate the advantage of a 100% productivity gain.
- ↑ 1.0 1.1 Black's Law Dictionary, p. 1307 (5th ed. 1979).
- ↑ 2.0 2.1 2.2 2.3 TAX HAVENS CAUSE POVERTY. Tax Justice Network. URL accessed on 2007-09-30.
- ↑ Cobham, Alex The tax consensus has failed!. The Oxford Council on Good Governance. URL accessed on 2007-09-30.
- ↑ Ross, Michael, L. Does Taxation Lead to Representation?. UCLA Department of Political Science. URL accessed on 2007-09-30.
- ↑ Internal Revenue Service
- ↑ luxury tax - Britannica Online Encyclopedia
- ↑ http://links.jstor.org/sici?sici=0002-8282(196909)59%3A4%3C596%3ACEASTR%3E2.0.CO%3B2-3
- ↑ http://economics.uchicago.edu/research.shtml
- ↑ Parkin, Michael (2006), Principles of Microeconomics, p. 134.
- ↑ Taxes in the Ancient World, University of Pennsylvania Almanac, Vol. 48, No. 28, April 2, 2002
- ↑ Olmert, Michael (1996). Milton's Teeth and Ovid's Umbrella: Curiouser & Curiouser Adventures in History, p.41. Simon & Schuster, New York. ISBN 0-684-80164-7.
- ↑ Hoffman, Phillipe and Kathryn Norberg (1994), Fiscal Crises, Liberty, and Representative Government, 1450-1789, p. 238.
- ↑ Hoffman, Phillipe and Kathryn Norberg (1994), Fiscal Crises, Liberty, and Representative Government, 1450-1789, p. 300 .
- ↑ OECD national accounts. URL accessed on 2007-03-01.
- ↑ Tax/Spending Burden, Forbes magazine, 05-24-04
- ↑ Land Value Taxation: An Applied Analysis, William J. McCluskey, Riël C. D. Franzsen
- ↑ The OECD Classification of Taxes and Interpretative Guide, Organisation for Economic Co-operation and Development, 2004
- ↑ http://www.taxpolicycenter.org/TaxFacts/listdocs.cfm?topic2id=60
- ↑ McCluskey, William J.; Franzsen, Riël C. D. (2005), Land Value Taxation: An Applied Analysis, Ashgate Publishing, Ltd., p. 4, ISBN 0754614905, http://books.google.com/books?id=jkogP2U4k0AC&pg=PA73&lpg=PA73&dq=disadvantages+of+land+value+taxation&source=web&ots=Yn2x3XN3gf&sig=tr_q00vD3k9bSE4S3YLY5Qznms8#PPA4,M1 .
- ↑ http://www.taxpolicycenter.org/taxtopics/budget.cfm
- ↑ http://www.taxpolicycenter.org/taxtopics/budget.cfm
- ↑ http://www.taxpolicycenter.org/taxtopics/budget.cfm
- ↑ http://www.taxpolicycenter.org/taxtopics/budget.cfm
- ↑ Although Texas has no individual income tax, the state does impose a franchise tax—soon to be replaced by a margin tax—on business activity that, while not denominated as an income tax, is in substance a kind of income tax.
- ↑ http://www.economist.com/business/displaystory.cfm?story_id=13110436
- ↑ Population and Social Integration Section (PSIS), United Nations Social and Economic Commission for Asia and the Pacific
- ↑ Quote it Completely!
- ↑ Logue, Danielle. 2009. "Moving policy forward: 'brain drain' as a wicked problem." Globalisation, Societies & Education 7, no. 1: 41-50. Academic Search Premier, EBSCOhost (accessed February 18, 2009).
- ↑ Tax History Project: The Depression and Reform: FDR's Search for Tax Revision in N.Y. (Copyright, 2003, Tax Analysts).
- ↑ Ruiz del Portal, X. 2009. "A general principal–agent setting with non-differentiable mechanisms: Some examples." Mathematical Social Sciences 57, no. 2: 262-278. Academic Search Premier, EBSCOhost (accessed February 18, 2009)
- ↑ Van Der Graaf, Rieke, and Johannes J. M. Van Delden. 2009. "CLARIFYING APPEALS TO DIGNITY IN MEDICAL ETHICS FROM AN HISTORICAL PERSPECTIVE." Bioethics 23, no. 3: 151-160. Academic Search Premier, EBSCOhost (accessed February 18, 2009).
- ↑ Human Action Chapter II. Sec. 4. The Principle of Methodological Individualism by Ludwig von Mises
- ↑ Spencer Heath MacCallum. The Rule of Law Without the State,]. Ludwig Von Mises Institute. URL accessed on 2008-08-16.
- ↑ Williams, Walter E. Government theft, American-style. WorldNetDaily. URL accessed on 2008-09-11.
- ↑ Li, Jinyan (1991). Taxation in the People's Republic of China, New York: Praeger.
- ↑ http://ideas.repec.org/p/hhs/ratioi/0040.html
- ↑ Corsi, Jerome, 2007. "The VAT: Menace to Free Trade", WorldNetDaily Exclusive Commentary, WorldNetDaily, 03 Feb 2007
- ↑ Johnsson, Richard, 2004. "Taxation and Domestic Free Trade," Ratio Working Papers 40, The Ratio Institute, revised 07 Jun 2004.
See also Edit
- Tax avoidance and tax evasion
- Tax fraud
- Tax Freedom Day
- Tax resistance
- Voluntary taxation
- Zero Aggression Principle
- Bobek, D. D., & Hatfield, R. C. (2004). Determinants of Tax Professionals' Advice Aggressiveness and Fees. Oxford, England: Elsevier Science Ltd.
- Efebera, H., Hayes, D. C., Hunton, J. E., & O'Neil, C. (2004). Tax Compliance Intentions of Low-Income Individual Taxpayers. Oxford, England: Elsevier Science Ltd.
- Elffers, H. (2000). But taxpayers do cooperate! New York, NY: Routledge.
- Fichtenberg, C. M., & Glantz, S. A. (2006). Effect of Smoke-Free Workplaces on Smoking Behaviour: Systematic Review. San Francisco, CA: Jossey-Bass.
- Hessing, D. J., Kinsey, K. A., Elffers, H., & Weigel, R. H. (1988). Tax evasion research: Measurement strategies and theoretical models. New York, NY: Kluwer Academic/Plenum Publishers.
- Lewit, E. M., Coate, D., & Grossman, M. (2006). The Effects of Government Regulation on Teenage Smoking. San Francisco, CA: Jossey-Bass
- Long, S. B., & Swingen, J. A. (1988). The role of legal complexity in shaping taxpayer compliance. Lisse, Netherlands: Swets & Zeitlinger Publishers.
- Newmark, R. I., & Karim, K. E. (2002). The effects of red-flag items, unfavorable projection errors, and time pressure on tax preparers' aggressiveness. Us: Elsevier Science/JAI Press.
- Robben, H. S. J., Webley, P., Elffers, H., & Hessing, D. J. (1989). A cross-national comparison of attitudes, personality, behaviour, and social comparison in tax evasion experiments. New York, NY: Kluwer Academic/Plenum Publishers.
- Romich, J. L., & Weisner, T. S. (2001). How families view and use lump-sum payments from the earned income tax credit. New York, NY: Russell Sage Foundation.
- Wahlund, R. (1989). Perception and judgment of marginal tax rates after a tax reduction. New York, NY: Kluwer Academic/Plenum Publishers.
- Ward, C. O. (1889). Trade unions continued. The tax-gathers. Final reflections. Washington, DC: W H Lowdermilk & Co.
- Warner, K. E. (2006). Smoking and Health Implications of a Change in the Federal Cigarette Excise Tax. San Francisco, CA: Jossey-Bass.
- Webley, P., Robben, H., Elffers, H., & Hessing, D. (1991). Tax evasion: An experimental approach. New York, NY ; Paris, France: Cambridge University Press; Editions de la Maison des Sciences de l'Homme.
- Adams, C., & Webley, P. (2001). Small business owners' attitudes on VAT compliance in the UK: Journal of Economic Psychology Vol 22(2) Apr 2001, 195-216.
- Aharony, J., & Geva, A. (2003). Moral implications of law in business: A case of tax loopholes: Business Ethics: A European Review Vol 12(4) Oct 2003, 378-393.
- Ahmad, S., & Billimek, J. (2007). Limiting youth access to tobacco: Comparing the long-term health impacts of increasing cigarette excise taxes and raising the legal smoking age to 21 in the United States: Health Policy Vol 80(3) Mar 2007, 378-391.
- Ahmed, E., & Braithwaite, V. (2005). A need for emotionally intelligent policy: Linking tax evasion with higher education funding: Legal and Criminological Psychology Vol 10(2) Sep 2005, 291-308.
- Albee, G. W. (1971). "The uncertain future of clinical psychology": Erratum: American Psychologist Vol 26(3) Mar 1971, 256.
- Alessie, R., Hochguertel, S., & van Soest, A. (2006). Non-take-up of tax-favored savings plans: Evidence from Dutch employees: Journal of Economic Psychology Vol 27(4) Aug 2006, 483-501.
- Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe: Journal of Economic Psychology Vol 27(2) Apr 2006, 224-246.
- Antonides, G., & Robben, H. S. J. (1995). True positives and false alarms in the detection of tax evasion: Journal of Economic Psychology Vol 16(4) Dec 1995, 617-640.
- Arnold, V. (2004). Advances in accounting behavioral research, vol. 7. Oxford, England: Elsevier Science Ltd.
- Ashby, J. S., & Webley, P. (2008). 'But everyone else is doing it': A closer look at the occupational taxpaying culture of one business sector: Journal of Community & Applied Social Psychology Vol 18(3) May-Jun 2008, 194-210.
- Ashworth, J., & Heyndels, B. (2000). A schema-theoretic approach to politicians' definitions of tax issues: Journal of Economic Psychology Vol 21(1) Feb 2000, 21-41.
- Ashworth, J., Heyndels, B., & Smolders, C. (2003). Psychological taxing in Flemish municipalities: Journal of Economic Psychology Vol 24(6) Dec 2003, 741-762.
- Bambauer, K. Z. (2005). Proposition 63: Should Other States Follow California's Lead? : Psychiatric Services Vol 56(6) Jun 2005, 642-644.
- Barnes, S. J., & Vidgen, R. T. (2006). Data triangulation and web quality metrics: A case study in e-government: Information & Management Vol 43(6) Sep 2006, 767-777.
- Becker, G. S., Grossman, M., & Murphy, K. M. (2006). An Empirical Analysis of Cigarette Addiction. San Francisco, CA: Jossey-Bass.
- Berti, C., & Kirchler, E. (2001). Contributions and contributors: Research on representations of the fiscal system: Giornale Italiano di Psicologia Vol 28(3) Sep 2001, 595-607.
- Berti, C., & Kirchler, E. (2002). Reaction against the monetary system: An investigation of the attitudes of entrepreneurs and the self-employed: Giornale Italiano di Psicologia Vol 29(2) Jun 2002, 397-409.
- Besson, D., Downs, A., Durant, R., & Roman, M. (2006). The Tobin tax and Newcomb's paradox: Financial markets viewed from the perspective of Michel Serres: Journal of Organizational Change Management Vol 19(4) 2006, 529-540.
- Biener, L., Aseltine, R. H., Cohen, B., & Anderka, M. (1998). Reactions of adult and teenaged smokers to the Massachusetts Tobacco Tax: American Journal of Public Health Vol 88(9) Sep 1998, 1389-1391.
- Bloomquist, K. M. (2006). A Comparison of Agent-Based Models of Income Tax Evasion: Social Science Computer Review Vol 24(4) Nov 2006, 411-425.
- Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States: Journal of Business Ethics Vol 74(1) Aug 2007, 49-64.
- Braithwaite, V., & Ahmed, E. (2005). A threat to tax morale: The case of Australian higher education policy: Journal of Economic Psychology Vol 26(4) Aug 2005, 523-540.
- Braithwaite, V., & Wenzel, M. (2008). Integrating explanations of tax evasion and avoidance. New York, NY: Cambridge University Press.
- Brody, R. G., & Lowe, D. J. (1995). Escalation of commitment in professional tax preparers: Psychological Reports Vol 76(1) Feb 1995, 339-344.
- Brooks, F., Russell, D., & Fisher, R. (2006). ACORN's Accelerated Income Redistribution Project: A Program Evaluation: Research on Social Work Practice Vol 16(4) Jul 2006, 369-381.
- Brumback, G. B. (2006). Review of The Great American Job Scam: Corporate Tax Dodging and the Myth of Job Creation: Personnel Psychology Vol 59(3) Fal 2006, 773-776.
- Calderwood, G., & Webley, P. (1992). Who responds to changes in taxation? The relationship between taxation and incentive to work: Journal of Economic Psychology Vol 13(4) Dec 1992, 735-748.
- Caputo, R. K. (2006). The Earned Income Tax Credit: A Study of Eligible Participants vs. Non-participants: Journal of Sociology & Social Welfare Vol 33(1) Mar 2006, 9-29.
- Caraher, M., & Carr-Hill, R. (2007). Taxation and population health: "Sin taxes" or structured approaches. New York, NY: Springer Science + Business Media.
- Carasso, A., & Steuerle, C. E. (2005). The hefty penalty on marriage facing many households with children: The Future of Children Vol 15(2) Fal 2005, 157-175.
- Carey, S. M., & Finigan, M. W. (2004). A Detailed Cost Analysis in a Mature Drug Court Setting: A Cost-Benefit Evaluation of the Multnomah County Drug Court: Journal of Contemporary Criminal Justice Vol 20(3) Aug 2004, 315-338.
- Carroll, J. S. (1987). Compliance with the law: A decision-making approach to taxpaying: Law and Human Behavior Vol 11(4) Dec 1987, 319-335.
- Carroll, J. S. (1993). Taxpayer Noncompliance: A Research Journey: PsycCRITIQUES Vol 38 (3), Mar, 1993.
- Casey, J. T., & Scholz, J. T. (1991). Beyond deterrence: Behavioral decision theory and tax compliance: Law & Society Review Vol 25(4) 1991, 821-843.
- Cawley, J., Markowitz, S., & Tauras, J. (2006). Lighting Up and Slimming Down: The Effects of Body Weight and Cigarette Prices on Adolescent Smoking Initiation. San Francisco, CA: Jossey-Bass.
- Chambers, V., & Spencer, M. (2008). Does changing the timing of a yearly individual tax refund change the amount spent vs. saved? : Journal of Economic Psychology Vol 29(6) Dec 2008, 856-862.
- Chang, O. H., Nichols, D. R., & Schultz, J. J. (1987). Taxpayer attitudes toward tax audit risk: Journal of Economic Psychology Vol 8(3) Sep 1987, 299-309.
- Cheung, C.-k., Leung, K.-k., Chan, W.-t., Ma, S. K., & Ngan, R. M.-h. (2006). Self-expressive orientation and willingness to pay taxes and public fees in Hong Kong: International Journal of Public Opinion Research Vol 18(1) Spr 2006, 107-118.
- Chorvat, T. (2006). Taxing utility: The Journal of Socio-Economics Vol 35(1) Feb 2006, 1-16.
- Chriqui, J. F., Ribisl, K. M., Wallace, R. M., Williams, R. S., O'Connor, J. C., & el Arculli, R. (2008). A comprehensive review of state laws governing internet and other delivery sales of cigarettes in the United States: Nicotine & Tobacco Research Vol 10(2) Feb 2008, 253-265.
- Connolly, T. (1983). Attitudes Toward the Inevitable: PsycCRITIQUES Vol 28 (12), Dec, 1983.
- Cook, P. J. (2003). Pricing and Taxation of Alcohol: What is the 'Right' Tax Rate? Comment on Chapter 6: Pricing And Taxation: Addiction Vol 98(10) Oct 2003, 1356-1357.
- Cook, P. J. (2007). Paying the tab: The costs and benefits of alcohol control. Princeton, NJ: Princeton University Press.
- Cook, P. J., Harris, J. E., Hevener, M., Turner, T., & Crawford, C. (1984). Taxing and spending. Washington, DC: National Academy Press.
- Cook, P. J., & Moore, M. J. (2001). Environment and persistence in youthful drinking patterns. Chicago, IL: University of Chicago Press.
- Copeland, P. V., & Cuccia, A. D. (2002). Multiple determinants of framing referents in tax reporting and compliance: Organizational Behavior and Human Decision Processes Vol 88(1) May 2002, 499-526.
- Cowell, F. A. (1992). Tax evasion and inequity: Journal of Economic Psychology Vol 13(4) Dec 1992, 521-543.
- Cremer, H., & Pestieau, P. (2006). Wealth transfer taxation: A survey of the theoretical literature. New York, NY: Elsevier Science.
- Cuccia, A. D., & Carnes, G. A. (2001). A closer look at the relation between tax complexity and tax equity perceptions: Journal of Economic Psychology Vol 22(2) Apr 2001, 113-140.
- Cullis, J., Jones, P., & Lewis, A. (2006). Tax framing, Instrumentality and individual differences: Are there two different cultures? : Journal of Economic Psychology Vol 27(2) Apr 2006, 304-320.
- Cullis, J., & Lewis, A. (1985). Some hypotheses and evidence on tax knowledge and preferences: Journal of Economic Psychology Vol 6(3) Sep 1985, 271-287.
- Cullis, J. G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention: Journal of Economic Psychology Vol 18(2-3) Apr 1997, 305-321.
- Dagger, R. (2006). Neo-republicanism and the civic economy: Politics, Philosophy & Economics Vol 5(2) Jun 2006, 151-173.
- Davidson, W. B., & Cotter, P. R. (1993). Psychological sense of community and support for public school taxes: American Journal of Community Psychology Vol 21(1) Feb 1993, 59-66.
- Delnevo, C. D., Hrywna, M., Foulds, J., & Steinberg, M. B. (2004). Cigar use before and after a cigarette excise tax increase in New Jersey: Addictive Behaviors Vol 29(9) Dec 2004, 1779-1807.
- Destutt de Tracy, A. L. C. (1811). Book XIII. Of the relation which taxes, and the amount of the public revenue, have to public liberty. Philadelphia, PA: William Duane.
- Dhami, S., & Al-Nowaihi, A. (2007). Why do people pay taxes? Prospect theory versus expected utility theory: Journal of Economic Behavior & Organization Vol 64(1) Sep 2007, 171-192.
- Dornstein, M. (1987). Taxes: Attitudes and perceptions and their social bases: Journal of Economic Psychology Vol 8(1) Mar 1987, 55-76.
- Eaton, B. C., & Wen, J.-F. (2008). Myopic deterrence policies and the instability of equilibria: Journal of Economic Behavior & Organization Vol 65(3-4) Mar 2008, 609-624.
- Eecke, W. V. (1996). A refundable tax credit for children: Self-interest-based and morally based arguments: The Journal of Socio-Economics Vol 25(3) Fal 1996, 383-394.
- Eisenhauer, J. G. (2008). Ethical preferences, risk aversion, and taxpayer behavior: The Journal of Socio-Economics Vol 37(1) Feb 2008, 45-63.
- Elffers, H., & Hessing, D. J. (1997). Influencing the prospects of tax evasion: Journal of Economic Psychology Vol 18(2-3) Apr 1997, 289-304.
- Elffers, H., Robben, H. S., & Hessing, D. J. (1992). On measuring tax evasion: Journal of Economic Psychology Vol 13(4) Dec 1992, 545-567.
- Elffers, H., Weigel, R. H., & Hessing, D. J. (1987). The consequences of different strategies for measuring tax evasion behavior: Journal of Economic Psychology Vol 8(3) Sep 1987, 311-337.
- Ensink, T. (2006). Pragmatic aspects of televised texts: A single case study of the intervention of a televised documentary program in party politics: Journal of Pragmatics Vol 38(2) Feb 2006, 230-249.
- Eom, T. H., & Killeen, K. M. (2007). Reconciling state aid and property tax relief for urban schools: Birthing a new STAR in New York State: Education and Urban Society Vol 40(1) Nov 2007, 36-61.
- Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation: A report on a quasi-experiment: Journal of Economic Psychology Vol 17(3) Jun 1996, 387-402.
- Etzioni, A. (1986). Tax evasion and perceptions of tax fairness: A research note: Journal of Applied Behavioral Science Vol 22(2) 1986, 177-185.
- Fagnani, J. (2007). Family policies in France and Germany: Sisters of distant cousins? : Community, Work & Family Vol 10(1) Feb 2007, 39-56.
- Falkinger, J. (1995). Tax evasion, consumption of public goods and fairness: Journal of Economic Psychology Vol 16(1) Mar 1995, 63-72.
- Feld, L. P. (2008). Review of The economic psychology of tax behaviour: Journal of Economic Psychology Vol 29(6) Dec 2008, 866-868.
- Fichtenberg, C. M., & Glantz, S. A. (2002). Effect of smoke-free workplaces on smoking behaviour: Systematic review: BMJ: British Medical Journal Vol 325(7357) Jul 2002, 188.
- Flynn, B. S., Dana, G. S., Goldstein, A. O., Bauman, K. E., Cohen, J. E., Gottlieb, N. H., et al. (1997). State legislators' intentions to vote and subsequent votes on tobacco control legislation: Health Psychology Vol 16(4) Jul 1997, 401-404.
- Forry, N. D., & Anderson, E. A. (2006). The Child and Dependent Care Tax Credit: A Policy Analysis: Marriage & Family Review Vol 39(1-2) 2006, 159-176.
- Frankfurter, G. M., Kosedag, A., Wood, B. G., Jr., & Kim, H. (2008). Dividend and taxes, redux,...again: Journal of Behavioral Finance Vol 9(1) 2008, 30-42.
- Frieden, T. R., Mostashari, F., Kerker, B. D., Miller, N., Hajat, A., & Frankel, M. (2005). Adult Tobacco Use Levels After Intensive Tobacco Control Measures: New York City, 2002-2003: American Journal of Public Health Vol 95(6) Jun 2005, 1016-1023.
- Friedland, N. (1985). Variable credibility threats: A procedure for the enhancement of deterrence effectiveness: Journal of Applied Social Psychology Vol 15(3) 1985, 230-236.
- Fu, J.-R., Farn, C.-K., & Chao, W.-P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions: Information & Management Vol 43(1) Jan 2006, 109-126.
- Fujii, S., Kitamura, R., & Suda, H. (2004). Contingent valuation method can increase procedural justice: Journal of Economic Psychology Vol 25(6) Dec 2004, 877-889.
- Furnham, A. (2005). Understanding the meaning of tax: Young peoples' knowledge of the principles of taxation: The Journal of Socio-Economics Vol 34(5) Oct 2005, 703-713.
- Furnham, A. F. (1984). Determinants of attitudes toward taxation in Britain: Human Relations Vol 37(7) Jul 1984, 535-546.
- Gerxhani, K., & Schram, A. (2006). Tax evasion and income source: A comparative experimental study: Journal of Economic Psychology Vol 27(3) Jun 2006, 402-422.
- Gius, M. P. (2005). An estimate of the effects of age, taxes, and other socioeconomic variables on the alcoholic beverage demand of young adults: Social Science Journal Vol 42(1) 2005, 13-24.
- Glaister, K. W., & Hughes, J. F. (2008). Corporate strategy formulation and taxation: Evidence from UK firms: British Journal of Management Vol 19(1) Mar 2008, 33-48.
- Gmel, G., Heeb, J. L., & Rehm, J. (2003). Research and the alcohol industry: Addiction Vol 98(12) Dec 2003, 1773-1774.
- Grasmick, H. G., Bursik, R. J., & Cochran, J. K. (1991). "Render unto Caesar what is Caesar's": Religiosity and taxpayers' inclinations to cheat: Sociological Quarterly Vol 32(2) Sum 1991, 251-266.
- Green, D. P., & Gerken, A. E. (1989). Self-interest and public opinion toward smoking restrictions and cigarette taxes: Public Opinion Quarterly Vol 53(1) Spr 1989, 1-16.
- Greiner, A., & Semmler, W. (2005). Economic growth and global warming: A model of multiple equilibria and thresholds: Journal of Economic Behavior & Organization Vol 57(4) Aug 2005, 430-447.
- Groenland, E. A. (1992). Developing a dynamic research strategy for the economic psychological study of taxation: Journal of Economic Psychology Vol 13(4) Dec 1992, 589-596.
- Grossman, M. (1989). Health benefits of increases in alcohol and cigarette taxes: British Journal of Addiction Vol 84(10) Oct 1989, 1193-1204.
- Gruber, J., & Koszegi, B. (2006). Is Addiction "Rational"? Theory and Evidence. San Francisco, CA: Jossey-Bass.
- Gruber, J., & Mullainathan, S. (2006). Do cigarette taxes make smokers happier? New York, NY: Palgrave Macmillan.
- Hanewinkel, R., & Isensee, B. (2003). Implementation, acceptance and effects of the 2002 tobacco tax increase in Germany: Sucht: Zeitschrift fur Wissenschaft und Praxis Vol 49(3) Jun 2003, 168-179.
- Hanewinkel, R., & Isensee, B. (2007). Five in a row--Reactions of smokers to tobacco tax increases: Population-based cross-sectional studies in Germany 2001-2006: Tobacco Control: An International Journal Vol 16(1) Feb 2007, 34-37.
- Hanewinkel, R., & Isensee, B. (2008). Opinion on tobacco tax increase: Factors associated with individuals' support in Germany: Health Policy Vol 86(2-3) May 2008, 234-238.
- Harbaugh, W. T., Mayr, U., & Burghart, D. R. (2007). Neural responses to taxation and voluntary giving reveal motives for charitable donations: Science Vol 316(5831) Jun 2007, 1622-1625.
- Harrison, S., & Moran, M. (2000). Resources and rationing: Managing supply and demand in health care. Thousand Oaks, CA: Sage Publications Ltd.
- Hart, J. L., Esrock, S. L., & Leichty, G. (2008). Blowing smoke and billowing logic: Consulting on cigarette excise tax increase messages: Communication Education Vol 57(4) Oct 2008, 434-442.
- Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience: Journal of Economic Psychology Vol 12(2) Jun 1991, 299-324.
- Hasseldine, J., & Hite, P. A. (2003). Framing, gender and tax compliance: Journal of Economic Psychology Vol 24(4) Aug 2003, 517-533.
- Heijman, W. J. M., & van Ophem, J. A. C. (2005). Willingness to pay tax: The Laffer curve revisited for 12 OECD countries: The Journal of Socio-Economics Vol 34(5) Oct 2005, 714-723.
- Hessing, D. J., Elffers, H., & Weigel, R. H. (1988). Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior: Journal of Personality and Social Psychology Vol 54(3) Mar 1988, 405-413.
- Higgins, J. (2005). Exploring the politics and policy surrounding senior center gambling activities: Journal of Aging Studies Vol 19(1) Feb 2005, 85-107.
- Hill, W. P. (1971). A suggestion for the IRS: American Psychologist Vol 26(9) Sep 1971, 860.
- Hite, P. A. (1988). An examination of the impact of subject selection on hypothetical and self-reported taxpayer noncompliance: Journal of Economic Psychology Vol 9(4) Dec 1988, 445-466.
- Hoffmire, J. S. (2007). Promising practices in the development and distribution of asset-building products and programs: Families in Society Vol 88(3) Jul-Sep 2007, 472-474.
- Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate: Zeitschrift fur Psychologie/Journal of Psychology Vol 216(4) 2008, 209-217.
- Holder, H. D. (2007). What we learn from a reduction in the retail alcohol prices: Lessons from Finland: Addiction Vol 102(3) Mar 2007, 346-347.
- Holler, M., Hoelzl, E., Kirchler, E., Leder, S., & Mannetti, L. (2008). Framing of information on the use of public finances, regulatory fit of recipients and tax compliance: Journal of Economic Psychology Vol 29(4) Aug 2008, 597-611.
- Hollingworth, W., Ebel, B. E., McCarty, C. A., Garrison, M. M., Christakis, D. A., & Rivara, F. P. (2006). Prevention of Deaths from Harmful Drinking in the United States: The Potential Effects of Tax Increases and Advertising Bans on Young Drinkers: Journal of Studies on Alcohol Vol 67(2) Mar 2006, 300-308.
- Holtzman, Y. (2007). Challenges in achieving transparency, simplicity and administering of the United States tax code: Journal of Management Development Vol 26(5) 2007, 418-427.
- Holtzman, Y. B. (2006). Creating transparency around the research and development tax credit: And why should your company care anyway? : Journal of Management Development Vol 25(10) 2006, 956-969.
- Holzinger, K. (2005). Tax Competition and Tax Co-Operation in the EU: The Case of Savings Taxation: Rationality and Society Vol 17(4) Nov 2005, 475-510.
- Hu, T.-w., Sung, H.-Y., & Keeler, T. E. (1995). Reducing cigarette consumption in California: Tobacco taxes vs an anti-smoking media campaign: American Journal of Public Health Vol 85(9) Sep 1995, 1218-1222.
- Hu, T.-w., Sung, H.-Y., & Keeler, T. E. (2006). Reducing Cigarette Consumption in California: Tobacco Taxes vs. an Anti-Smoking Media Campaign. San Francisco, CA: Jossey-Bass.
- Hyland, A., Higbee, C., Li, Q., Bauer, J. E., Giovino, G. A., Alford, T., et al. (2005). Access to Low-Taxed Cigarettes Deters Smoking Cessation Attempts: American Journal of Public Health Vol 95(6) Jun 2005, 994-995.
- Jacobs, D., & Helms, R. (2001). Racial politics and redistribution: Isolating the contingent influence of civil rights, riots, and crime on tax progressivity: Social Forces Vol 80(1) Sep 2001, 91-121.
- James, S. (1992). Taxation and female participation in the labour market: Journal of Economic Psychology Vol 13(4) Dec 1992, 715-734.
- Jameson, M. G. (1995). Preventive medicine: Time for another Boston Tea Party: American Journal of Preventive Medicine Vol 11(4) Jul-Aug 1995, 213.
- Johnson, J. E. V., O'Brien, R., & Shin, H. S. (1999). A violation of dominance and the consumption value of gambling: Journal of Behavioral Decision Making Vol 12(1) Mar 1999, 19-36.
- Kaminski, M. M. (2000). 'Hydraulic' rationing: Mathematical Social Sciences Vol 40(2) Sep 2000, 131-155.
- Kaplan, S. E., Reckers, P. M., & Reynolds, K. D. (1986). An application of attribution and equity theories to tax evasion behavior: Journal of Economic Psychology Vol 7(4) Dec 1986, 461-476.
- Kaplan, S. E., Reckers, P. M., West, S. G., & Boyd, J. C. (1988). An examination of tax reporting recommendations of professional tax preparers: Journal of Economic Psychology Vol 9(4) Dec 1988, 427-443.
- Kelsey, D., & Schepanski, A. (1991). Regret and disappointment in taxpayer reporting decisions: An experimental study: Journal of Behavioral Decision Making Vol 4(1) Jan-Mar 1991, 33-53.
- Kemp, S. (2008). Preferences for funding particular government services from different taxes: Journal of Economic Psychology Vol 29(1) Feb 2008, 54-72.
- Kim, C. K. (2002). Does fairness matter in tax reporting behavior? : Journal of Economic Psychology Vol 23(6) Dec 2002, 771-785.
- Kim, D., & Kawachi, I. (2006). Food Taxation and Pricing Strategies to "Thin Out" the Obesity Epidemic: American Journal of Preventive Medicine Vol 30(5) May 2006, 430-437.
- Kincaid, R. B., & Caldwell, R. A. (1996). Community psychologists as consultants: II. A national survey of children's trust and prevention funds: Journal of Community Psychology Vol 24(2) Apr 1996, 175-181.
- Kincaid, S. B., Caldwell, R. A., Bogat, G. A., Davidson, W. S., & et al. (1995). Community psychologists as consultants: A survey of tax preparers regarding Michigan's income tax checkoff: Journal of Community Psychology Vol 23(3) Jul 1995, 183-189.
- King, G., Mallett, R. K., Kozlowski, L. T., & Bendel, R. B. (2003). African Americans' Attitudes Toward Cigarette Excise Taxes: American Journal of Public Health Vol 93(5) May 2003, 828-834.
- Kinsey, K. A., Grasmick, H. G., & Smith, K. W. (1991). Framing justice: Taxpayer evaluations of personal tax burdens: Law & Society Review Vol 25(4) 1991, 845-873.
- Kirchler, E. (1997). The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation: The Journal of Socio-Economics Vol 26(4) 1997, 421-437.
- Kirchler, E. (1998). Differential representations of taxes: Analysis of free associations and judgments of five employment groups: The Journal of Socio-Economics Vol 27(1) 1998, 117-131.
- Kirchler, E. (1999). Reactance to taxation: Employers' attitudes towards taxes: The Journal of Socio-Economics Vol 28(2) 1999, 131-138.
- Kirchler, E. (2007). The economic psychology of tax behaviour. New York, NY: Cambridge University Press.
- Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework: Journal of Economic Psychology Vol 29(2) Apr 2008, 210-225.
- Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession: Journal of Economic Psychology Vol 22(2) Apr 2001, 173-194.
- Kirchler, E., Maciejovsky, B., & Schneider, F. (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? : Journal of Economic Psychology Vol 24(4) Aug 2003, 535-553.
- Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers: Journal of Economic Psychology Vol 27(4) Aug 2006, 502-517.
- Kirchner, C., & Hare, L. S. (1987). Legally blind tax-filers: A profile: Journal of Visual Impairment & Blindness Vol 81(1) Jan 1987, 31-36.
- Kleiman, M. A. R. (2008). Review of Paying the tab: The costs and benefits of alcohol control: Addiction Vol 103(11) Nov 2008, 1910-1911.
- Klepper, S., & Nagin, D. (1989). Tax compliance and perceptions of the risks of detection and criminal prosecution: Law & Society Review Vol 23(2) 1989, 209-240.
- Kohler, M. S., & Corrigan, J. D. (1983). Public attitudes toward community mental health: Services, funding and voter behavior: Health Marketing Quarterly Vol 1(2-3) Win-Spr 1983-1984, 39-56.
- Koski, A., Siren, R., Vuori, E., & Poikolainen, K. (2007). Alcohol tax cuts and increase in alcohol-positive sudden deaths--A time-series intervention analysis: Addiction Vol 102(3) Mar 2007, 362-368.
- Kuo, M., Heeb, J.-L., Gmel, G., & Rehm, J. (2003). Does price matter? The effect of decreased price on spirits consumption in Switzerland: Alcoholism: Clinical and Experimental Research Vol 27(4) Apr 2003, 720-725.
- Lehmann-Waffenschmidt, M. (2005). A fresh look on economic evolution from the kinetic viewpoint: Journal of Evolutionary Economics Vol 15(5) Nov 2005, 481-503.
- Levy, D. T., Hyland, A., Higbee, C., Remer, L., & Compton, C. (2007). The role of public policies in reducing smoking prevalence in California: Results from the California Tobacco Policy Simulation Model: Health Policy Vol 82(2) Jul 2007, 167-185.
- Lewit, E. M. (1989). U.S. tobacco taxes: Behavioural effects and policy implications: British Journal of Addiction Vol 84(10) Oct 1989, 1217-1235.
- Liebig, S., & Mau, S. (2005). When is a Tax System Just? Attitudes towards General Principles of Taxation and the Justice of Tax Burdens: Zeitschrift fur Soziologie Vol 34(6) Dec 2005, 468-491.
- Loomis, B. R., Farrelly, M. C., & Mann, N. H. (2006). The association of retail promotions for cigarettes with the Master Settlement Agreement, tobacco control programmes and cigarette excise taxes: Tobacco Control: An International Journal Vol 15(6) Dec 2006, 458-463.
- Lowe, D. J., Reckers, P. M., & Wyndelts, R. W. (1993). An examination of tax professionals' judgments: The role of experience, client condition and reciprocal obligation: Journal of Business and Psychology Vol 7(3) Spr 1993, 341-357.
- MacCrimmon, K. R. (1983). Helping Economists Cut the Social Loaf: PsycCRITIQUES Vol 28 (7), Jul, 1983.
- Maciejovsky, B., Kirchler, E., & Schwarzenberger, H. (2007). Misperception of chance and loss repair: On the dynamics of tax compliance: Journal of Economic Psychology Vol 28(6) Dec 2007, 678-691.
- Magner, N. R., Johnson, G. G., Sobery, J. S., & Welker, R. B. (2000). Enhancing procedural justice in local government budget and tax decision making: Journal of Applied Social Psychology Vol 30(4) Apr 2000, 798-815.
- Makela, P., Bloomfield, K., Gustafsson, N.-K., Huhtanen, P., & Room, R. (2008). Changes in volume of drinking after changes in alcohol taxes and travellers' allowances: Results from a panel study: Addiction Vol 103(2) Feb 2008, 181-191.
- Mammen, S., & Lawrence, F. C. (2006). How Rural Working Families Use the Earned Income Tax Credit: A Mixed Methods Analysis: Financial Counseling and Planning Vol 17(1) 2006, 51-63.
- Martin, I. (2006). Does School Finance Litigation Cause Taxpayer Revolt? Serrano and Proposition 13: Law & Society Review Vol 40(3) Sep 2006, 525-557.
- Maypole, D. E. (1991). Alcohol control: Issues in taxing, production, and distribution: International Journal of the Addictions Vol 26(9) Sep 1991, 1013-1018.
- McCaffery, E. J., & Baron, J. (2003). The Humpty Dumpty blues: Disaggregation bias in the evaluation of tax systems: Organizational Behavior and Human Decision Processes Vol 91(2) Jul 2003, 230-242.
- McCaffery, E. J., & Baron, J. (2004). Framing and taxation: Evaluation of tax policies involving household composition: Journal of Economic Psychology Vol 25(6) Dec 2004, 679-705.
- McCaffery, E. J., & Baron, J. (2006). Thinking about tax: Psychology, Public Policy, and Law Vol 12(1) Feb 2006, 106-135.
- McClellan, K. (2003). The Case for Higher Taxes on Corporations and the Wealthy: Journal of Workplace Behavioral Health Vol 18(4) 2003, 11-53.
- McCreadie, R. G., & Kelly, C. (2000). Patients with schizophrenia who smoke: Private disaster, public resource: British Journal of Psychiatry Vol 176(2) Feb 2000, 109.
- McGee, R. W. (2006). Three views on the ethics of tax evasion: Journal of Business Ethics Vol 67(1) Aug 2006, 15-35.
- McGee, R. W., Ho, S. S. M., & Li, A. Y. S. (2008). A comparative study on perceived ethics of tax evasion: Hong Kong vs the United States: Journal of Business Ethics Vol 77(2) Jan 2008, 147-158.
- McGraw, K. M., & Scholz, J. T. (1991). Appeals to civic virtue versus attention to self-interest: Effects on tax compliance: Law & Society Review Vol 25(3) 1991, 471-498.
- Mellers, B. A. (1986). "Fair" allocations of salaries and taxes: Journal of Experimental Psychology: Human Perception and Performance Vol 12(1) Feb 1986, 80-91.
- Mete, M. (2002). Bureaucratic behavior in strategic environments: Politicians, taxpayers, and the IRS: Journal of Politics Vol 64(2) May 2002, 384-407.
- Metzger, K. B., Mostashari, F., & Kerker, B. D. (2005). Use of Pharmacy Data to Evaluate Smoking Regulations' Impact on Sales of Nicotine Replacement Therapies in New York City: American Journal of Public Health Vol 95(6) Jun 2005, 1050-1055.
- Mittone, L. (2006). Dynamic behaviour in tax evasion: An experimental approach: The Journal of Socio-Economics Vol 35(5) Oct 2006, 813-835.
- Mogab, J. W., & Pisani, M. J. (2007). Shoppers' perceptions of the state sales tax holiday: A case study from Texas: American Journal of Business Vol 22(2) Fal 2007, 45-56.
- Mohler-Kuo, M., Rehm, J., Heeb, J.-L., & Gmel, G. (2004). Decreased Taxation, Spirits Consumption and Alcohol- Related Problems in Switzerland: Journal of Studies on Alcohol Vol 65(2) Mar 2004, 266-273.
- Muehlbacher, S., Kirchler, E., Hoelzl, E., Ashby, J., Berti, C., Job, J., et al. (2008). Hard-earned income and tax compliance: A survey in eight nations: European Psychologist Vol 13(4) 2008, 298-304.
- Murphy, K. (2004). Aggressive tax planning: Differentiating those playing the game from those who don't: Journal of Economic Psychology Vol 25(3) Jun 2004, 307-329.
- Mytton, O., Gray, A., Rayner, M., & Rutter, H. (2007). Could targeted food taxes improve health? : Journal of Epidemiology & Community Health Vol 61(8) Aug 2007, 689-694.
- Nawaiseh, M. I. (2008). The effect of providing an external auditors with information resulting from the expectation of income tax assessors on the auditors' perception of their duties. (Experimental study): Dirasat: Administrative Sciences Vol 35(1) Jan 2008, 1-20.
- Nelson, S. (1992). Tax exempt financing for nonprofit mental health organizations: Administration and Policy in Mental Health Vol 20(2) Nov 1992, 129-133.
- Newberry, K. J., Reckers, P. M., & Wyndelts, R. W. (1993). An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition: Journal of Economic Psychology Vol 14(2) Jun 1993, 439-452.
- No authorship, i. (1986). Tax exemption for group homes: Mental & Physical Disability Law Reporter Vol 10(3) May-Jun 1986, 194.
- No authorship, i. (1986). Tax exemptions denied: Mental & Physical Disability Law Reporter Vol 10(4) Jul-Aug 1986, 304-305.
- No authorship, i. (2007). Why some people give: Neural responses to taxation and voluntary giving: The Neuroscientist Vol 13(5) Oct 2007, 413.
- Noonan, M. C., Smith, S. S., & Corcoran, M. E. (2007). Examining the impact of welfare reform, labor market conditions, and the Earned Income Tax Credit on the employment of black and white single mothers: Social Science Research Vol 36(1) Mar 2007, 95-130.
- Orton, M. (2004). Irresponsible citizens? New Labour, citizenship and the case of non-payment of local taxation: Critical Social Policy Vol 24(4) Nov 2004, 504-525.
- Ortona, G., Ottone, S., Ponzano, F., & Scacciati, F. (2008). Labour supply in presence of taxation financing public services. An experimental approach: Journal of Economic Psychology Vol 29(5) Nov 2008, 619-631.
- Ozenberger, A. J., DenHartog, G. L., Aruguete, M. S., & Gold, E. S. (2006). Support for Raising Alcohol Taxes in Missouri: Journal of Alcohol and Drug Education Vol 50(4) Dec 2006, 20-24.
- Packwood, B. (1983). Taxing health: American Psychologist Vol 38(11) Nov 1983, 1243-1244.
- Ponicki, W. R., & Gruenewald, P. J. (2006). The Impact of Alcohol Taxation on Liver Cirrhosis Mortality: Journal of Studies on Alcohol Vol 67(6) Nov 2006, 934-938.
- Porcano, T. M. (1988). Correlates of tax evasion: Journal of Economic Psychology Vol 9(1) Mar 1988, 47-67.
- Rakowski, E. (2005). The future reach of the disembodied will: Politics, Philosophy & Economics Vol 4(1) Feb 2005, 91-130.
- Reischauer, R. D. (2007). Benefits with Risks: Bush's tax-based health care proposals: New England Journal of Medicine Vol 356(14) Apr 2007, 1393-1395.
- Remler, D. K. (2004). Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity: American Journal of Public Health Vol 94(2) Feb 2004, 225-229.
- Richardson, H. S. (2006). Republicanism and democratic injustice: Politics, Philosophy & Economics Vol 5(2) Jun 2006, 175-200.
- Richardson, J., & Crowley, S. (1995). The case for increased alcohol taxation in Australia: Drug and Alcohol Review Vol 14(1) 1995, 89-99.
- Riley, D. (1987). Drink-driving and the alcohol beverage industry: Will reducing per capita consumption solve the problem in the United Kingdom? : Accident Analysis & Prevention Vol 19(6) Dec 1987, 449-462.
- Ringel, J. S., & Evans, W. N. (2001). Cigarette taxes and smoking during pregnancy: American Journal of Public Health Vol 91(11) Nov 2001, 1851-1856.
- Robben, H. S., Webley, P., Weigel, R. H., Warneryd, K.-E., & et al. (1990). Decision frame and opportunity as determinants of tax cheating: An international experimental study: Journal of Economic Psychology Vol 11(3) Sep 1990, 341-364.
- Roberts, M. L., Hite, P. A., & Bradley, C. F. (1994). Understanding attitudes toward progressive taxation: Public Opinion Quarterly Vol 58(2) Sum 1994, 165-190.
- Rodriguez, M., & Stoyanova, A. (2008). Changes in the demand for private medical insurance following a shift in tax incentives: Health Economics Vol 17(2) Feb 2008, 185-202.
- Romich, J. L., Simmelink, J., & Holt, S. D. (2007). When working harder does not pay: Low-income working families, tax liabilities, and benefit reductions: Families in Society Vol 88(3) Jul-Sep 2007, 418-426.
- Ross, H., & Al-Sadat, N. A. M. (2007). Demand analysis of tobacco consumption in Malaysia: Nicotine & Tobacco Research Vol 9(11) Nov 2007, 1163-1169.
- Rubin, E. H. (2008). Heavy thinking about heavy drinking: PsycCRITIQUES Vol 53 (15), 2008.
- Ruel, M. D. (2007). "Vanity tax": How New Jersey has opened Pandora's box by elevating its moral judgment about cosmetic surgery without consideration of fair health care policy: Journal of Legal Medicine Vol 28(1) 2007, 119-134.
- Rupert, T. J., & Wartick, M. L. (1997). Facilitating performance with cued wording: An examination of reasoning in the tax context: Applied Cognitive Psychology Vol 11(4) Aug 1997, 321-337.
- Saborin, M. E. (1991). Advocating psychology in the public forum: The GST (guile, strategy, timing) approach: Canadian Psychology/Psychologie canadienne Vol 32(1) Jan 1991, 3-15.
- Sakamoto, A. (1992). Differences of the perception of direct and indirect tax burden: Japanese Journal of Experimental Social Psychology Vol 32(1) Jul 1992, 45-59.
- Salgado, J. F. (1998). Attributional dimensions and categories of tax evasion: Revista de Psicologia Social Aplicada Vol 8(2) 1998, 75-89.
- Sanford, N. (1970). APA and public policy: Should we change our tax-exempt status? : American Psychologist Vol 25(7) Jul 1970, i-xvi.
- Schmidt, D. R. (2001). The prospects of taxpayer agreement with aggressive tax advice: Journal of Economic Psychology Vol 22(2) Apr 2001, 157-172.
- Schokkaert, E., Van de gaer, D., Vandenbroucke, F., & Luttens, R. I. (2004). Responsibility sensitive egalitarianism and optimal linear income taxation: Mathematical Social Sciences Vol 48(2) Sep 2004, 151-182.
- Scholz, J. T., McGraw, K. M., & Steenbergen, M. R. (1992). Will taxpayers ever like taxes? Responses to the U. S. Tax Reform Act of 1986: Journal of Economic Psychology Vol 13(4) Dec 1992, 625-656.
- Schreuder, E. A. (1986). Drug addict: Short of money owing to circumstances "beyond his control"? : Tijdschrift voor Alcohol, Drugs en Andere Psychotrope Stoffen Vol 12(4) Aug 1986, 143-146.
- Sharpe, K. M., Staelin, R., & Huber, J. (2008). Using extremeness aversion to fight obesity: Policy implications of context dependent demand: Journal of Consumer Research Vol 35(3) Oct 2008, 406-422.
- Shepanski, A., & Shearer, T. (1995). A prospect theory account of the income tax withholding phenomenon: Organizational Behavior and Human Decision Processes Vol 63(2) Aug 1995, 174-186.
- Sigala, M., Burgoyne, C. B., & Webley, P. (1999). Tax communication and social influence: Evidence from a British sample: Journal of Community & Applied Social Psychology Vol 9(3) May-Jun 1999, 237-241.
- Simonsen, W., & Robbins, M. D. (2000). The influence of fiscal information on preferences for city services: Social Science Journal Vol 37(2) 2000, 195-214.
- Smith, D. E., & Mitry, D. J. (2006). Consumer sensitivity to changes in tax policy on consumption of alcohol: International Journal of Consumer Studies Vol 30(3) May 2006, 247-255.
- Smith, K. W., & Kinsey, K. A. (1987). Understanding taxpaying behavior: A conceptual framework with implications for research: Law & Society Review Vol 21(4) 1987, 639-663.
- Sobieraj, S., & White, D. (2004). Taxing Political Life: Reevaluating the Relationship between Voluntary Association Membership, Political Engagement, and the State: Sociological Quarterly Vol 45(4) Fal 2004, 739-764.
- Stack, S., & Kposowa, A. (2006). The Effect of Religiosity on Tax Fraud Acceptability: A Cross-National Analysis: Journal for the Scientific Study of Religion Vol 45(3) Sep 2006, 325-351.
- Stalans, L., & Lind, E. A. (1997). The meaning of procedural fairness: A comparison of taxpayer's and representatives' views of their tax audits: Social Justice Research Vol 10(3) Sep 1997, 311-331.
- Stalans, L. J. (1994). Formation of procedural beliefs about legal arenas: Do people generalize from loosely related past legal experiences? : Psychology, Crime & Law Vol 1(1) Jul 1994, 39-57.
- Stalans, L. J., & Kinsey, K. A. (1994). Self-presentation and legal socialization in society: Available messages about personal tax audits: Law & Society Review Vol 28(4) 1994, 859-895.
- Stalans, L. J., Kinsey, K. A., & Smith, K. W. (1991). Listening to different voices: Formation of sanction beliefs and taxpaying norms: Journal of Applied Social Psychology Vol 21(2) Jan 1991, 119-138.
- Stehr, M. (2007). The effect of cigarette taxes on smoking among men and women: Health Economics Vol 16(12) Dec 2007, 1333-1343.
- Stockwell, T., & Crosbie, D. (2001). Supply and demand for alcohol in Australia: Relationships between industry structures, regulation and the marketplace: International Journal of Drug Policy Vol 12(2) Jul 2001, 139-152.
- Strachan, L., Anderson, J., Sneesby, M., & Evans, M. (2000). Minimalist user modelling in a complex commercial software system: User Modeling and User-Adapted Interaction Vol 10(2-3) 2000, 109-145.
- Studnicki, J., Gipson, L. S., Berndt, D. J., Fisher, J. W., Callandar, M., Pracht, E., et al. (2007). Special Healthcare Taxing Districts: Association with Population Health Status: American Journal of Preventive Medicine Vol 32(2) Feb 2007, 116-123.
- Sung, H.-Y., Hu, T.-w., Ong, M., Keeler, T. E., & Sheu, M.-l. (2005). A Major State Tobacco Tax Increase, the Master Settlement Agreement, and Cigarette Consumption: The California Experience: American Journal of Public Health Vol 95(6) Jun 2005, 1030-1035.
- Suryo, R., Fan, C.-M., & Weiler, S. (2007). Commuting choices and congestion taxes in industrializing Indonesia: Social Science Journal Vol 44(2) 2007, 253-273.
- Tan, L. M. (1999). Taxpayers' preference for type of advice from tax practitioner: A preliminary examination: Journal of Economic Psychology Vol 20(4) Aug 1999, 431-447.
- Tauchen, H. V., Witte, A. D., & Beron, K. J. (1993). Tax compliance: An investigation using individualized Taxpayer Compliance Measurement Program (TCMP) data: Journal of Quantitative Criminology Vol 9(2) Jun 1993, 177-202.
- Tauras, J. A. (2005). Can Public Policy Deter Smoking Escalation Among Young Adults? : Journal of Policy Analysis and Management Vol 24(4) Fal 2005, 771-784.
- Tedin, K. L., Matland, R. E., & Weiher, G. R. (2001). Age, race, self-interest, and financing public schools through referenda: Journal of Politics Vol 63(1) Feb 2001, 270-294.
- Thomson, W. (2003). Axiomatic and game-theoretic analysis of bankruptcy and taxation problems: A survey: Mathematical Social Sciences Vol 45(3) Jul 2003, 249-297.
- Thurman, Q. C. (1989). General prevention of tax evasion: A factorial survey approach: Journal of Quantitative Criminology Vol 5(2) Jun 1989, 127-146.
- Torgler, B. (2003). To evade taxes or not to evade: That is the question: The Journal of Socio-Economics Vol 32(3) 2003, 283-302.
- Torgler, B. (2006). The importance of faith: Tax morale and religiosity: Journal of Economic Behavior & Organization Vol 61(1) Sep 2006, 81-109.
- Torgler, B., & Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries: Social Science Quarterly Vol 88(2) Jun 2007, 443-470.
- Tsai, Y.-W., Yang, C.-L., Chen, C.-S., Liu, T.-C., & Chen, P.-F. (2005). The effect of Taiwan's tax-induced increases in cigarette prices on brand-switching and the consumption of cigarettes: Health Economics Vol 14(6) Jun 2005, 627-641.
- van Baal, P. H. M., Brouwer, W. B. F., Hoogenveen, R. T., & Feenstra, T. L. (2007). Increasing tobacco taxes: A cheap tool to increase public health: Health Policy Vol 82(2) Jul 2007, 142-152.
- Varma, K. N., & Doob, A. N. (1998). Deterring economic crimes: The case of tax evasion: Canadian Journal of Criminology Vol 40(2) Apr 1998, 165-184.
- Verboon, P., & van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability: Journal of Economic Psychology Vol 28(6) Dec 2007, 704-727.
- Vihanto, M. (2003). Tax evasion and the psychology of the social contract: The Journal of Socio-Economics Vol 32(2) 2003, 111-125.
- von Grumbkow, J., & Warneryd, K.-E. (1986). Does the tax system ruin the motivation to seek advancement? : Journal of Economic Psychology Vol 7(2) Jun 1986, 221-243.
- Wachtel, P. L. (1991). Political psychology and economic psychology: Political Psychology Vol 12(4) Dec 1991, 747-757.
- Waggoner, M. (2008). IRC section 71 may impoverish children, endanger ex-wives, and disrupt federalism: Family Court Review Vol 46(4) Oct 2008, 574-585.
- Wahlund, R. (1992). Tax changes and economic behavior: The case of tax evasion: Journal of Economic Psychology Vol 13(4) Dec 1992, 657-677.
- Wallschutzky, I. G. (1984). Possible causes of tax evasion: Journal of Economic Psychology Vol 5(4) Dec 1984, 371-384.
- Weber, J. (2007). Bribery: Not only wrong, but costly too? : Academy of Management Perspectives Vol 21(3) Aug 2007, 86-87.
- Webley, P., Cole, M., & Eidjar, O.-P. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway: Journal of Economic Psychology Vol 22(2) Apr 2001, 141-155.
- Webley, P., Robben, H., & Morris, I. (1988). Social comparison, attitudes and tax evasion in a shop simulation: Social Behaviour Vol 3(3) Sep 1988, 219-228.
- Weigel, R. H., Hessing, D. J., & Elffers, H. (1987). Tax evasion research: A critical appraisal and theoretical model: Journal of Economic Psychology Vol 8(2) Jun 1987, 215-235.
- Welch, M. R., Xu, Y., Bjarnason, T., Petee, T., O'Donnell, P., & Magro, P. (2005). "But Everybody Does It ...": The Effects of Perceptions, Moral Pressures, and Informal Sanctions on Tax Cheating: Sociological Spectrum Vol 25(1) Jan-Feb 2005, 21-52.
- Wentworth, D. K., & Rickel, A. U. (1985). Determinants of tax evasion and compliance: Behavioral Sciences & the Law Vol 3(4) Fal 1985, 455-466.
- Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity: Journal of Applied Psychology Vol 87(4) Aug 2002, 629-645.
- Wenzel, M. (2004). An analysis of norm processes in tax compliance: Journal of Economic Psychology Vol 25(2) Apr 2004, 213-228.
- Wenzel, M. (2004). The social side of sanctions: Personal and social norms as moderators of deterrence: Law and Human Behavior Vol 28(5) Oct 2004, 547-567.
- Wenzel, M. (2005). Misperceptions of social norms about tax compliance: From theory to intervention: Journal of Economic Psychology Vol 26(6) Dec 2005, 862-883.
- Wenzel, M. (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance: Journal of Economic Psychology Vol 26(4) Aug 2005, 491-508.
- Wenzel, M. (2006). A Letter from the Tax Office: Compliance Effects of Informational and Interpersonal Justice: Social Justice Research Vol 19(3) Sep 2006, 345-364.
- Wenzel, M., & Jobling, P. (2006). Legitimacy of regulatory authorities as a function of inclusive identification and power over ingroups and outgroups: European Journal of Social Psychology Vol 36(2) Mar-Apr 2006, 239-258.
- Wenzel, M., & Thielmann, I. (2006). Why we punish in the name of justice: Just desert versus value restoration and the role of social identity: Social Justice Research Vol 19(4) Dec 2006, 450-470.
- Williams, R. J., & Wood, R. T. (2004). The Proportion of Gaming Revenue Derived from Problem Gamblers: Examining the Issues in a Canadian Context: Analyses of Social Issues and Public Policy (ASAP) Vol 4(1) 2004, 33-45.
- Wilson, N., & Thomson, G. (2005). Tobacco taxation and public health: Ethical problems, policy responses: Social Science & Medicine Vol 61(3) Aug 2005, 649-659.
- Wodak, A., & Cooney, A. (2004). Should cannabis be taxed and regulated? : Drug and Alcohol Review Vol 23(2) Jun 2004, 139-141.
- Wu, I.-L., & Chen, J.-L. (2005). An extension of Trust and TAM model with TPB in the initial adoption of on-line tax: An empirical study: International Journal of Human-Computer Studies Vol 62(6) Jun 2005, 784-808.
- Yeager, K. E., & Strober, M. H. (1992). Financing child care through local taxes: One city's bold attempt: Journal of Family Issues Vol 13(3) Sep 1992, 279-296.
- Yu, Y. S., Park, K. B., & Kim, Y. G. (1996). The effect of equity on tax evasion: Korean Journal of Social Psychology Vol 10(2) Aug 1996, 23-33.
- Zhang, B., Cohen, J., Ferrence, R., & Rehm, J. (2006). The Impact of Tobacco Tax Cuts on Smoking Initiation Among Canadian Young Adults: American Journal of Preventive Medicine Vol 30(6) Jun 2006, 474-479.
- Zhang, J.-f., & Casswell, S. (1999). The effects of real price and a change in the distribution system on alcohol consumption: Drug and Alcohol Review Vol 18(4) Dec 1999, 371-378.
- Achieving integration. (1996). Washington, DC: American Psychological Association.
- Miller, M. O., Sales, B. D., & Delgado, J. B. (2003). Business matters. Washington, DC: American Psychological Association.
- Abdullah-Al-Mamun, K. S. (2006). Three essays on cigarette addiction, taxation and health. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Blue, M. R. (1985). Economic initiative voter behavior: Some data in search of a theory: Dissertation Abstracts International.
- Cummings, A. E. (2000). Hiring tax credits and recruitment of the economically disadvantaged. Dissertation Abstracts International: Section B: The Sciences and Engineering.
- Dillard-Eggers, J. F. (1997). An empirical investigation of the effects of individual auditor characteristics on the extent of audit evidence search. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Eddlemon, V. C. (1997). An information integration theory analysis of tax preparers' perceived risk of reporting aggressively on clients' income tax returns. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Edsall Kromm, E. (2008). Framing tobacco taxes: Exploring the construction of print media coverage of tobacco excise tax initiatives in six states and the implications of coverage for media advocacy. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Fisher, D. G. (1993). Assessing taxpayer moral reasoning: The development of an objective measure: Dissertation Abstracts International.
- Flynn, K. E. (2003). An empirical investigation into alternative theories explaining taxpayer behavior. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Friker, W. G. (1993). Relationships between success and failure of educational tax rate referenda and selected student and school district characteristics: Dissertation Abstracts International.
- Funk, D. L. (1998). The success of electronic filing of income taxes: Discriminant analysis of taxpayer motivation. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Gerbing, M. D. (1989). An empirical study of taxpayer perceptions of fairness: Dissertation Abstracts International.
- Gerrick, W. G. (1985). Attitudes of public school parents toward tuition tax credits: Dissertation Abstracts International.
- Harris, T. D. (1990). The effect of type of tax knowledge on individuals' perceptions of fairness and compliance with the federal income tax system: An empirical study: Dissertation Abstracts International.
- Hasseldine, D. J. (1997). The effect of framing persuasive communications on taxpayer compliance. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Hatfield, R. C. (1998). The effect of communication between tax research team members on the use of new evidence. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Hays, S. W. (2000). An empirical analysis of taxpayers' attitudes and behavioral intentions regarding compliance with federal income tax laws. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Jackson, K. D. (1998). Problem structuring in tax planning: An experimental investigation of the determinants of tax professionals' cognitive processes and problem-structuring performance. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Jacobson, G. A. (2007). The return on investing additional tax dollars into the national institutes of health: A case study examining whether increased NIH funding correlates with increased phase I testing of new pharmaceuticals. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Jung, Y. H. (1993). Contributions to the economic theory of tax evasion: Dissertation Abstracts International.
- Keller, C. E., Jr. (1998). An experimental investigation of how ethical orientations, tax rates, penalty rates, and audit rates affect tax compliance decisions. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Li, Q. (2008). The effects of cigarette price and tax on smokers and government revenue. Dissertation Abstracts International: Section B: The Sciences and Engineering.
- Limbert, W. M. (2006). Framing redistributive policies: Political and media portrayals of welfare reauthorization and the 2003 dividend tax cuts. Dissertation Abstracts International: Section B: The Sciences and Engineering.
- Magro, A. M. (1998). Contextual effects in tax research: An experimental investigation of adaptivity and expert performance in an information-search task. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Mason, J. D. (1994). A behavioral model of similarity judgments by tax professionals. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Masselli, J. J. (1998). The impact of professional tax advice on taxpayer responses to changes in marginal tax rates. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Matkin, D. S. T. (2008). Corporations, state agencies, and the management of state corporate income tax incentives. Dissertation Abstracts International Section A: Humanities and Social Sciences
- McAfee, J. L. (1986). Basic human values and their relationship to voter behavior on a school tax levy: I and II: Dissertation Abstracts International.
- Meckley, P. E. (1992). A study of the perceptions of parent and non-parent taxpayers regarding a local public school system: Dissertation Abstracts International.
- Mescall, D. (2008). How do tax and financial reporting policies affect cross-border mergers and acquisitions? Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Meyer, R. A. (2002). The effect of source credibility on tax professional judgment in consulting engagements. Dissertation Abstracts International: Section B: The Sciences and Engineering.
- Newmark, R. I. (1997). An experimental study of the moderating effects of time pressure on tax preparers' aggressiveness. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Nonnemaker, J. M. (2002). The impact of state excise taxes, school smoking policies, state tobacco control policies and peers on adolescent smoking. Dissertation Abstracts International: Section B: The Sciences and Engineering.
- Park, K.-b. (1992). Crowding-out and incentive effect of tax under the impure altruism model: Empirical evidence from charitable contributions: Dissertation Abstracts International.
- Ralston, F. B. (1999). An experimental analysis of individuals' compliance with the internal revenue code: The comparative effects of positive and negative reinforcement under varying audit rates as a complement to punishment for noncompliance. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Reid, M. E. (1998). The impact of audit outcome information and behavioral factors on taxpayer aggression. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Reinhardt, V. A. (2008). An ounce of prevention: Taxpayer costs avoided through preventing crime. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Roark, S. J. (1986). An examination of risk attitudes in legal tax research: Dissertation Abstracts International.
- Shan, H. (2008). Tax policy, housing markets, and elderly homeowners. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Spilker, B. C. (1993). The effects of time pressure and knowledge on key word selection behavior in tax research: Dissertation Abstracts International.
- Summers, J. D. (2008). Exploring and examining the flight segment tax incidence in U.S. domestic passenger airlines. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Varosi, T. R. (1996). The effects of perceptions of fairness and other key variables on the propensity to evade income taxes. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Wilson, R. J. (2007). An examination of corporate tax shelter participants. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Worsham, R. G., Jr. (1996). The effect of IRS enforcement policies on taxpayer attitudes and compliance: A procedural justice approach. Dissertation Abstracts International Section A: Humanities and Social Sciences.
- Zheng, K. (1992). Four essays on linear tax evasion games: Dissertation Abstracts International.
- WikiCPA.com tax articles
- Tax Rates and Tax Revenue by Seth J. Chandler and Per Unit Tax by Fiona Maclachlan, Wolfram Demonstrations Project
|This page uses Creative Commons Licensed content from Wikipedia (view authors).|