Culture Differences and Tax Morale in the United States and in Europe

@article{Alm2003CultureDA,
  title={Culture Differences and Tax Morale in the United States and in Europe},
  author={J. Alm and B. Torgler},
  journal={European Public Law: National eJournal},
  year={2003}
}
  • J. Alm, B. Torgler
  • Published 2003
  • Economics, Political Science
  • European Public Law: National eJournal
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 which such studies are particularly relevant is tax compliance, given both the noted differences across countries in their levels of tax compliance and the marked inability of standard economic models of taxpayer compliance to explain these differences. In this paper we estimate the determinants of an… Expand
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