Economic and noneconomic factors in tax compliance.

A study was conducted to examine the economic and the noneconomic factors affecting tax compliance. Data were drawn from Spanish undergraduate students. The results indicate that detection and punishment, the burden of taxation, public good provision, overweighting of low probabilities, and social...

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Bibliographic Details

Published in:	Kyklos Vol. 48; no. 1; pp. 3 - 19
Main Authors:	Alm, James, Sanchez, Isabel, Juan, Ana de
Format:	Article
Published:	Wiley-Blackwell 1995
Subjects:	Taxpayer compliance Taxation United States Spain
Online Access:	View this record in EBSCOhost