Kirchler Erich
Wealthy Tax Non-Filers in a Developing Nation:
The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan
Publication
Archived
Although tax non-filing and the resulting tax evasion are a challenge to public welfare of developingcountries, scholarly knowledge on the subject is minimal. The present paper compares rich self- employed identified as non-filers with a ra...
Effects of supervision on tax compliance: Evidence from a field experiment in Austria
Publication
Archived
The tax compliance literature has mainly focused on individual tax evasionrather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming ...