Historically, tax compliance has been a highly interdisciplinary avenue of research to which economics, psychology, law, sociology, history, political science, and accountancy have made valuable contributions. It is less well understood, however, whether we can glean useful insights into tax compliance by moving beyond the social sciences. In particular, the literature pays little attention to the relevance of biology. This paper therefore examines the potential opportunities and limitations of introducing biological concepts into tax compliance research.
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Shedding Light on the Shadow of the Economy: Research Methods in Studies on Tax Behavior
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000047
This is the introduction to the special issue from the issue editors.
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Research Methods in Taxation History
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000041
This article by Jane Frecknall-Hughes also appears in this special issue.
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Simulations in Tax Compliance Research: What Are They Good For?
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000042
This article by Aloys Prinz also appears in this special issue.
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Rational Expectations Voting in Agent-Based Models: An Application to Tax Ceilings
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000043
This article by by Andreas D. Pape et al. also appears in this special issue.
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Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath
, Review of Behavioral Economics, Volume 3, Issue 1 10.1561/105.00000044
This article by Jennifer Stark et al. also appears in this special issue.
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Review of Behavioral Economics, Volume 3, Issue 1 ICT-based Strategies for Environmental Conflicts: Articles Overiew
See the other articles that are part of this special issue.