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Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance

Advances in Taxation

ISBN: 978-1-78441-120-6, eISBN: 978-1-78441-119-0

ISSN: 1058-7497

Publication date: 18 November 2014

Abstract

Practical implications

Accordingly, (1) custom and social factors should be integrated into the corporate tax compliance decision-making framework, and (2) campaigns to strengthen corporate tax compliance should focus on the law’s text and intent as well as upon sanctions for noncompliance.

Keywords

Acknowledgements

Acknowledgment

The authors wish to thank Andy Cuccia for assistance with experiment and instrument design and Yong-Mi Kim for assistance with data analysis. The authors also wish to thank Editor Toby Stock and the two anonymous reviewers for their insightful comments and input.

Citation

Downs, A. and Stetson, B. (2014), "Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance", Advances in Taxation (Advances in Taxation, Vol. 21), Emerald Group Publishing Limited, Bingley, pp. 37-72. https://doi.org/10.1108/S1058-749720140000021002

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited