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Cover of: FinanzArchiv

FinanzArchiv (FA)

European Journal of Public Finance

Volume 69 (2013) / Issue 4

Editorial Note

Alfons J. Weichenrieder, Erich Kirchler, Michael Lang

Editorial Note Special Issue: Good Governance and Tax Compliance

pp. 391-392 (2)

Articles

Benno Torgler

A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction

pp. 393-411 (19)

Erich Kirchler, Stephan Muehlbacher

Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due

pp. 412-438 (27)

Monika Reinhart, Valerie Braithwaite

Deterrence, Coping Styles and Defiance

pp. 439-468 (30)

Susan C. Morse

Narrative and Tax Compliance

pp. 469-486 (18)

Erich Kirchler, Stephan Muehlbacher, Christoph Kogler, Eva Hofmann, Gerrit Antonides, Katharina Gangl, Manon de Groot, Sjoerd Goslinga

»How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance

pp. 487-510 (24)

Joachim Weimann, Martin Fochmann

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment

pp. 511-542 (32)