Concepedia

Penalty Deterrence

Penalty Deterrence is a theoretical construct in behavioral economics that explains the extent to which the threat of financial or non-financial sanctions reduces non-compliant taxpayer behavior by increasing the perceived cost of tax evasion relative to compliance.

131

Publications

9.3K

Citations

221

Authors

134

Institutions

Publications per year

2017–2026

21

Parents

Publications

131

Cheating Ourselves: The Economics of Tax Evasion

Joel Slemrod · The Journal of Economic Perspectives · 2007 · 1.2K citations

, , +12

INTEGRATING CELERITY, IMPULSIVITY, AND EXTRALEGAL SANCTION THREATS INTO A MODEL OF GENERAL DETERRENCE: THEORY AND EVIDENCE*

Daniel S. Nagin, Greg Pogarsky · Criminology · 2001 · 625 citations

, , +15

Individual morality and reputation costs as deterrents to tax evasion

James P.P. Gordon · European Economic Review · 1989 · 410 citations

, , +16

Duty, Fear, and Tax Compliance: The Heuristic Basis of Citizenship Behavior

John T. Scholz, Neil Pinney · American Journal of Political Science · 1995 · 323 citations

, , +16

Does the Perceived Risk of Punishment Deter Criminally Prone Individuals? Rational Choice, Self-Control, and Crime

Bradley R. E. Wright, Avshalom Caspi, Terrie E. Moffitt et al. · Journal of Research in Crime and Delinquency · 2004 · 287 citations

, , +15

1–5 of 131

Authors

221

  1. SK
    Sherrie-Anne Kaye

    Queensland University of Technology, Australia

    3 publications · 105 citations

    3

    h-index

  2. BC
    Barry C. Watson

    Queensland University of Technology, Australia

    3 publications · 78 citations

    3

    h-index

  3. JF
    James Freeman

    Queensland University of Technology, Australia

    3 publications · 105 citations

    3

    h-index

  4. WC
    William C. Bailey

    Cleveland State University, United States

    3 publications · 97 citations

    3

    h-index

  5. VT
    Verity Truelove

    University of the Sunshine Coast, Australia

    3 publications · 105 citations

    3

    h-index

1–5 of 221

Institutions

134

  1. National Bureau of Economic Research

    Cambridge, United States

    4 h-index

    6 publications

    446 citations

  2. Queensland University of Technology

    Brisbane, Australia

    4 h-index

    17 publications

    740 citations

  3. Carnegie Mellon University

    Pittsburgh, United States

    3 h-index

    3 publications

    829 citations

  4. Stanford University

    Stanford, United States

    3 h-index

    3 publications

    53 citations

  5. Western University

    London, Canada

    3 h-index

    3 publications

    66 citations

  6. University of Pennsylvania

    Philadelphia, United States

    3 h-index

    3 publications

    177 citations

  7. University of Turin

    Turin, Italy

    2 h-index

    2 publications

    51 citations

  8. University of Sheffield

    Sheffield, United Kingdom

    2 h-index

    4 publications

    152 citations

1–8 of 134

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 481 citations

    11

    h-index

  2. Law & Society Review

    4 publications · 400 citations

    4

    h-index

  3. eYLS (Yale Law School)

    Repository · 3 publications · 61 citations

    3

    h-index

  4. Economic Inquiry

    3 publications · 167 citations

    3

    h-index

  5. Journal of Political Economy

    JPE · 3 publications · 417 citations

    3

    h-index

1–5