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Submit a Manuscript to the Journal
Economic and Political Studies

For a Special Issue on
Economic and Behavioral Aspects of Tax Compliance

Manuscript deadline
10 November 2021

Cover image - Economic and Political Studies

Special Issue Editor(s)

James Alm, Department of Economics, Tulane University
[email protected]

Yongzheng Liu, School of Finance, Renmin University of China
[email protected]

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Economic and Behavioral Aspects of Tax Compliance

In recent years, research in public economics, particularly tax compliance research, has been enriched by incorporating insights from behavioral economics. These insights have enhanced our understanding of tax compliance by bringing the insights of many disciplines into economic analysis, including psychology, sociology, anthropology, law, and accounting. Despite these insights, there remain many aspects of taxpayer compliance decisions that are unexplained. A better understanding of taxpayers’ behavior in their compliance decisions is elusive but needed, especially an understanding enriched by insights from behavioral economics.

This Special Issue seeks original research that provides significant contributions to the understanding of tax compliance, utilizing either models based on traditional economic methods or models that incorporate behavioral economics. Topics of interest include, but are not limited to, empirical, experimental, and theoretical contributions, particularly in applications of new behavioral economics approaches that have empirical or experimental implications for tax compliance behavior.

Submission Instructions

Papers should be submitted online at the official website of the journal. When submitting your paper, please make it clear that this is a candidate for the Special Issue on “Economic and Behavioral Aspects of Tax Compliance”. The detailed submission guideline and reference style are available at the official website. There is no submission fee. All submissions will be reviewed by our program committee. Authors of selected papers will be notified by December 1, 2021, and be invited for online presentation.

It would be highly appreciated if you could kindly forward this Call for Papers to friends, colleagues, and others whom you think may have an interest in this topic. For any enquiries, please contact the Editorial Office at [email protected] or the Special Issue Co-Editors.

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