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Culture Differences and Tax Morale in the United States and in Europe
Much recent research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in whichExpand
The importance of faith: Tax morale and religiosity
The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values SurveyExpand
Tax compliance and tax morale : a theoretical and empirical analysis
The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests thatExpand
Tax morale in Latin America
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing taxExpand
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance ofExpand
Tax Morale and Conditional Cooperation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivationExpand
Do Ethics Matter? Tax Compliance and Morality
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 notExpand
Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After brieflyExpand
Tax morale in Asian countries
This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. InExpand
Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment
Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance.Expand