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John Cullis
Iowa State University
Public economicsPublic sectorEconomicsMicroeconomicsPublic finance
71Publications
17H-index
1,100Citations
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Publications 72
Newest
#1Lory BarileH-Index: 1
#2John Cullis (Iowa State University)H-Index: 17
Last. Philip Jones (University of Bath)H-Index: 20
view all 3 authors...
#1Lory BarileH-Index: 1
#2John CullisH-Index: 17
Last. Philip JonesH-Index: 20
view all 3 authors...
Source
#1John Cullis (University of Bath)H-Index: 17
#2Bruce Morley (University of Bath)H-Index: 12
One of the most important policy considerations currently for all governments across the European Union (EU) concerns the need to increase tax revenue so as to reduce their unsustainable budget deficits. One key policy involves reducing the amount of revenue lost as a result of the ‘cash economy’, but before this is possible they first need to have some idea of its size. This study provides evidence of the importance of the cash economy across the EU and suggests that changes in house prices, wh...
1 CitationsSource
#1John Cullis (University of Bath)H-Index: 17
#2Philip Jones (University of Bath)H-Index: 20
Last. Edoardo Lozza (University of Bath)H-Index: 9
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In neoclassical economics the decision to evade tax is analysed in the same way as the decision to commit benefit fraud. Both decisions depend on the net expected utility that a ‘representative individual’ will derive from the gamble. If the financial loss a community experiences when there is tax evasion is equal to the financial loss experienced when there is benefit fraud, there is no reason to expect any difference in individuals' attitudes towards these crimes. However, in practice, individ...
6 CitationsSource
#1Lory Barile (University of Chester)H-Index: 1
#2John Cullis (University of Bath)H-Index: 17
Last. Philip Jones (University of Bath)H-Index: 20
view all 3 authors...
Gneezy et al. (2011) review a literature that assesses the relevance of the form (monetary or non-monetary) of incentives employed to nurture prosocial behaviour. Here the objective is to assess the relevance of characteristics employed to describe individuals when comparing the efficacy of incentives designed to nurture prosocial behaviour. The impact of different incentives depends on the form they take and on the way they are received. This paper compares the impact of different incentives de...
4 CitationsSource
#1Cinzia CastiglioniH-Index: 1
#2Edoardo LozzaH-Index: 9
Last. Alan LewisH-Index: 29
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#1Amal Soliman (University of Bath)H-Index: 2
#2Philip Jones (University of Bath)H-Index: 20
Last. John Cullis (University of Bath)H-Index: 17
view all 3 authors...
While neoclassical economic theory sheds insight into the way that audit rates and penalty rates interact when individuals decide to declare income for taxation, it predicts far lower levels of compliance than observed levels of compliance. This paper analyses experimental responses to explore a dynamic interaction between audit and penalty rates as individuals learn how to comply with taxation. It compares the responses of subjects in experiments with responses that are predicted when individua...
4 CitationsSource
#1Cinzia CastiglioniH-Index: 4
#2Edoardo LozzaH-Index: 9
Last. Alan LewisH-Index: 29
view all 5 authors...
1 Citations
#1Cinzia CastiglioniH-Index: 1
#2Edoardo LozzaH-Index: 9
Last. Alan LewisH-Index: 29
view all 5 authors...
1 CitationsSource
#1John Cullis (University of Bath)H-Index: 17
#2Philip Jones (University of Bath)H-Index: 20
Last. Amal Soliman (University of Bath)H-Index: 2
view all 3 authors...
This paper sets out to consider individuals’ motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a ‘spite effect’ when their perceptions are that enforcement variables are ‘excessive’.
5 CitationsSource
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