Concepedia

Tax Payment Behavior

Tax Payment Behavior is a construct in taxation research that denotes the observable actions and decision-making patterns of individuals or organizations in fulfilling their tax obligations, distinguished by its focus on compliance-related activities, motivations, and responses to fiscal policies within the broader domain of tax administration and economic behavior.

97

Publications

5.4K

Citations

212

Authors

114

Institutions

Publications per year

2017–2026

46

Parents

Publications

97

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

, , +16

WHAT MOTIVATES TAX COMPLIANCE?

James Alm · Journal of Economic Surveys · 2018 · 419 citations

, , +16

Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”

Ingrid Wahl, Barbara Kastlunger, Erich Kirchler · Law & Policy · 2010 · 316 citations

, , +12

To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa

Merima Ali, Odd‐Helge Fjeldstad, Ingrid Hoem Sjursen · World Development · 2014 · 211 citations

, , +10

Tax Evasion and Moral Constraints: some Experimental Evidence

Luigi Bosco, Luigi Mittone · Kyklos · 1997 · 196 citations

, , +16

1–5 of 97

Authors

212

  1. BT
    Benno Torgler

    Queensland University of Technology, Australia

    4 publications · 196 citations

    4

    h-index

  2. CL
    Cait Lamberton

    University of Pittsburgh, United States

    3 publications · 88 citations

    3

    h-index

  3. EK
    Erich Kirchler

    University of Vienna, Austria

    3 publications · 457 citations

    3

    h-index

  4. JD
    Jan‐Emmanuel De Neve

    University of Oxford, United Kingdom

    2 publications · 45 citations

    2

    h-index

  5. MH
    Michael Hallsworth

    The Behavioural Insights Team, United Kingdom

    2 publications · 761 citations

    2

    h-index

1–5 of 212

Institutions

114

  1. University of Exeter

    Exeter, United Kingdom

    4 h-index

    9 publications

    488 citations

  2. University of Pittsburgh

    Pittsburgh, United States

    3 h-index

    3 publications

    68 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    3 h-index

    5 publications

    71 citations

  4. Queensland University of Technology

    Brisbane, Australia

    3 h-index

    8 publications

    152 citations

  5. The Behavioural Insights Team

    London, United Kingdom

    3 h-index

    4 publications

    823 citations

  6. Northern University of Malaysia

    Jitra, Malaysia

    3 h-index

    8 publications

    313 citations

  7. University of Freiburg

    Freiburg im Breisgau, Germany

    2 h-index

    2 publications

    22 citations

  8. Bahauddin Zakariya University

    Multan, Pakistan

    2 h-index

    5 publications

    269 citations

1–8 of 114

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 139 citations

    6

    h-index

  2. National Tax Journal

    NTJ · 5 publications · 321 citations

    5

    h-index

  3. Journal of financial reporting & accounting

    JFRA · 2 publications · 139 citations

    3

    h-index

  4. Kyklos

    2 publications · 257 citations

    2

    h-index

  5. Sustainability

    2 publications · 34 citations

    2

    h-index

1–5