Tax Enforcement

Tax Enforcement is a subfield within Tax Administration that comprises the legal mechanisms and institutional practices employed by public authorities to ensure compliance with tax obligations through the detection, prevention, and sanctioning of non-compliant taxpayer behavior.

Publications

68.1K

Citations

1.7K

Authors

788

Institutions

Publications per year

2017–2026

368

Parents

Comparative Tax LawLocal TaxationPublic Finance LawState TaxationTax AdministrationTax PolicyTax ProcedureTaxation

Children

Administrative Tax SanctionsAudit Risk SelectionEnforced DisclosureTax Fraud ProsecutionTax Interest AssessmentTax Noncompliance

Publications

Enforced versus voluntary tax compliance: The “slippery slope” framework

Erich Kirchler, Erik Hoelzl, Ingrid Wahl · Journal of Economic Psychology · 2007 · 1.3K citations

Public Affairs, Public Finance, Tax Law +13

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

Public Affairs, Accountancy, Public Finance +17

Trust and Taxpaying: Testing the Heuristic Approach to Collective Action

John T. Scholz, Mark Lubell · American Journal of Political Science · 1998 · 797 citations

Law, Public Policy, Tax Law +15

The behavioralist as tax collector: Using natural field experiments to enhance tax compliance

Michael Hallsworth, John A. List, Robert Metcalfe et al. · Journal of Public Economics · 2017 · 749 citations · Full text

Public Affairs, Economics, Public Policy +16

Trust breeds trust: How taxpayers are treated

Lars P. Feld, Bruno S. Frey · Economics of Governance · 2002 · 631 citations

Public Affairs, Political Science, Public Finance +13

1–5 of 1K

Authors

1.7K

EK
Erich Kirchler
University of Vienna, Austria
41 publications · 5.2K citations
30
h-index
BT
Benno Torgler
Queensland University of Technology, Australia
28 publications · 4K citations
25
h-index
JA
James Alm
Tulane University, United States
37 publications · 4.3K citations
22
h-index
MM
Michael McKee
University of New Mexico, United States
17 publications · 1.9K citations
16
h-index
CK
Christoph Kogler
University of Vienna, Austria
13 publications · 1.2K citations
13
h-index

1–5 of 1.7K

Institutions

788

1–8 of 788

Venues

SSRN Electronic Journal
Repository · 100 publications · 3.5K citations
35
h-index
Journal of Economic Psychology
39 publications · 6.4K citations
32
h-index
National Tax Journal
NTJ · 33 publications · 2.8K citations
25
h-index
Journal of Public Economics
20 publications · 2.7K citations
19
h-index
RePEc: Research Papers in Economics
Repository · 33 publications · 1.3K citations
17
h-index

1–5