Concepedia

Taxpayer Behavior

Taxpayer Behavior is a theoretical construct in public economics that denotes the aggregate of individual decision-making patterns and strategic actions taken by property owners in response to local government property tax policies, distinguishing it from general fiscal behavior by its specific focus on compliance, avoidance, mobility, and valuation contestation under the constraints of immovable asset taxation.

397

Publications

23.8K

Citations

696

Authors

340

Institutions

Publications per year

2017–2026

154

Parents

Publications

397

Lectures in Public Economics.

John Whalley, A. B. Atkinson, Joseph E. Stiglitz · Economica · 1982 · 1.6K citations

, , +17

Trust and Taxpaying: Testing the Heuristic Approach to Collective Action

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

, , +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

, , +16

Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments

Benno Torgler · Journal of Economic Surveys · 2002 · 499 citations

, , +15

An Experimental Test Of The Public Goods Crowding-Out Hypothesis

James Andreoni · American Economic Review · 1990 · 421 citations

, , +17

1–5 of 397

Authors

696

  1. BT
    Benno Torgler

    Queensland University of Technology, Australia

    11 publications · 1.3K citations

    11

    h-index

  2. EK
    Erich Kirchler

    University of Vienna, Austria

    10 publications · 911 citations

    10

    h-index

  3. RW
    Robert W. McGee

    Fayetteville State University, United States

    7 publications · 142 citations

    7

    h-index

  4. JA
    James Alm

    Tulane University, United States

    7 publications · 350 citations

    7

    h-index

  5. CS
    Carlos Scartascini

    Inter-American Development Bank, United States

    6 publications · 516 citations

    6

    h-index

1–5 of 696

Institutions

340

  1. University of Exeter

    Exeter, United Kingdom

    10 h-index

    17 publications

    1.1K citations

  2. Udayana University

    Denpasar, Indonesia

    9 h-index

    18 publications

    292 citations

  3. University of Vienna

    Vienna, Austria

    9 h-index

    21 publications

    2.7K citations

  4. National Bureau of Economic Research

    Cambridge, United States

    8 h-index

    14 publications

    1.5K citations

  5. University of Chicago

    Chicago, United States

    7 h-index

    9 publications

    2.2K citations

  6. Ifo Institute for Economic Research

    Munich, Germany

    6 h-index

    7 publications

    477 citations

  7. Yale University

    New Haven, United States

    5 h-index

    5 publications

    472 citations

  8. Inter-American Development Bank

    Washington, United States

    5 h-index

    6 publications

    540 citations

1–8 of 340

Venues

  1. SSRN Electronic Journal

    Repository · 22 publications · 1.2K citations

    15

    h-index

  2. National Tax Journal

    NTJ · 13 publications · 1.1K citations

    12

    h-index

  3. Journal of Economic Psychology

    12 publications · 1.5K citations

    12

    h-index

  4. E-Jurnal Akuntansi

    9 publications · 146 citations

    9

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 8 publications · 200 citations

    8

    h-index

1–5