Construct · 1 fields · 1 citations

tax compliance puzzle: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
tax compliancepuzzle1 CONSTRUCTTax compliance puzzleALM · TAXATION

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

the observation that people pay far more tax than expected-utility deterrence models predict, partly explained by overweighting small audit probabilities.

In taxation, tax compliance puzzle refers to the observation that people pay far more tax than expected-utility deterrence models predict, partly explained by overweighting small audit probabilities. This meaning comes from Alm (1992) in Journal of Public Economics.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how tax compliance puzzle sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructcompliance4 fields · 5 citationsjingle · one word, four constructsdeterrence3 fields · 3 citationsinvariant · one construct, three systems

References

  1. Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21-38. https://doi.org/10.1016/0047-2727(92)90040-m

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct