Annotated Bibliography On Why Do People Pay Taxes

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Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes?. Journal of public Eco, 48(1), 21-38.
Wenzel, M. (2007). The multiplicity of taxpayer identities and their implications for tax ethics. Law & Policy, 29(1), 31-50. van Dijke, M., & Verboon, P. (2010). Trust in authorities as a boundary condition to procedural fairness effects on tax compliance. Journal of Economic Psychology, 31(1), 80-91.
Murphy, K., & Tyler, T. (2008). Procedural justice and compliance behaviour: The mediating role of emotions. European Journal of Social Psychology, 38(4), 652-668.
Wenzel, M. (2007). The multiplicity of taxpayer identities. Law & Policy, 29(1), 31-50.
Alabede, J. O., Ariffin, Z. B. Z., & Idris, K. M. (2011). Determinants of tax
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(1999). Tax compliance and administration. Public Administration and Public Policy, 72, 741-768.
Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299-324.
Torgler, B. (2002). Speaking to theorists and searching for facts: Tax morale and tax compliance in experiments. Journal of Economic Surveys, 16(5), 657-683.
Torgler, B. (2003). Does culture matter? Tax morale in an East-West-German comparison. FinanzArchiv: Public Finance Analysis, 59(4), 504-528.
Torgler, B. (2002, January). Direct democracy matters: Tax morale and political participation. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 95, pp. 50-59). National Tax Association.
Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of economic literature, 36(2), 818-860.
Cowell, F. A. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13(4), 521-543.
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration.
De Montesquieu, Baron. "The spirit of the laws [1748]." Trans: Nugent, T.). New York: Colonial
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