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  1. Do Ethics Matter? Tax Compliance and Morality.James Alm & Benno Torgler - 2011 - Journal of Business Ethics 101 (4):635-651.
    In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassical paradigm, but rather are often motivated by many other factors that have as their main foundation some aspects of “ethics.” We argue that it is not possible to understand fully an individual’s compliance decisions without (...)
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  2. What Do We Know About Tax Fraud? An Overview of Recent Developments.Benno Torgler - 2008 - Social Research: An International Quarterly 75 (4):1239-1270.
    This paper explores recent tendencies in the area of tax fraud. The paper stresses the importance of social norms and institutions and highlights the relevance of extending the standard theories of tax fraud which is based on a narrow deterrence concept. The paper also refers to underexplored topics that require further investigation such as the relevance of rewards, social interactions, and tax complexity stressing also the importance of moving more strongly into business tax fraud, exploring also the interactions within a (...)
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    Cognitive architectures for artificial intelligence ethics.Steve J. Bickley & Benno Torgler - forthcoming - AI and Society:1-19.
    As artificial intelligence thrives and propagates through modern life, a key question to ask is how to include humans in future AI? Despite human involvement at every stage of the production process from conception and design through to implementation, modern AI is still often criticized for its “black box” characteristics. Sometimes, we do not know what really goes on inside or how and why certain conclusions are met. Future AI will face many dilemmas and ethical issues unforeseen by their creators (...)
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    Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions.Ho Fai Chan, Uwe Dulleck, Jonas Fooken, Naomi Moy & Benno Torgler - forthcoming - Journal of Business Ethics:1-26.
    Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a transaction that (...)
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