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Special Issue "Empirical Tax Research and Application"
A special issue of Games (ISSN 2073-4336).
Deadline for manuscript submissions: closed (31 August 2019).
Interests: tax behavior; institutional management of cooperation; trust; ethical behavior; ethical business cultures; group decision-making
Empirical tax research is on the rise. Tax administrations recognize the advantages of designing their strategies and interventions on the basis of empirically tested theoretical models, and count on evidence-based approaches. However, important current developments such as aggressive tax avoidance by international corporations or the digitalisation and automation of the tax administration are still under-researched. In addition, relatively few theoretical and empirical guidelines exist for tax administrations regarding tools and procedures for interacting with taxpayers, and applied knowledge about methods for evaluating new policy instruments is scarce. Additionally, academic research often relies on the results of laboratory experiments which lack ecological validity and reduce the complexity of real life to hardly acceptable simplicity. The acceptance and applicability of results could be increased with the use of laboratory tax games that mimic real-world situations more appropriately and allow the assessment of tax avoidance and evasion, cooperative behaviour with the tax administration, etc. Theories and methods should go beyond the known approaches of economics and psychology and instead adopt ideas from other disciplines, such as informatics, political sciences, anthropology, and philosophy. The present Special Issue aims to collect theoretical and empirical contributions that open up new research avenues and contribute to the increase of the arsenal of research methods in tax research. Theoretical contributions that review classical methods and develop novel empirical methods of studying the behaviour of taxpayers and authorities are invited. Additionally, contributions addressing topics of current practical relevance are welcome.
Dr. Katharina Gangl
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Games is an international peer-reviewed open access quarterly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
- tax behavior
- tax experiments
- tax theory
- tax law
- tax methods
- agent-based models of tax compliance
- field-experiments on tax compliance
- laboratory experiments on tax compliance
- tax avoidance
- tax administration
- tax participation