What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

@article{Torgler2006WhatSA,
  title={What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries},
  author={Benno Torgler and Friedrich Schneider},
  journal={IZA Institute of Labor Economics Discussion Paper Series},
  year={2006}
}
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that… 

How Institutions and Attitudes Shape Tax Compliance: A Cross-National Experiment and Survey

Abstract:Tax evasion is a problem everywhere, but it is a much bigger policy problem in some countries than it is in others. The Italian government estimates that it loses more than 27 percent of

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis

Overall, the findings cast doubt upon “culturalist” arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.

People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation,

The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward taxation. Using taxpayer subjects

Attitude-Behavior Consistency in Taxation: A Cross-National Comparison

Are individuals’ attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed, despite an extensive

Attitude–behavior consistency in tax compliance: A cross-national comparison

Regional Variation in Tax Compliance and the Role of Culture

This research note analyzes the role of culture on individuals’ tax compliance by focusing on regional differences within a single country: Italy. Southern Italy has long been a focus of research

PAYING TAXES IN EURO ZONE COUNTRIES : ISSUES BEHIND TAX MORALE

This article investigates theoretical and practical aspects of tax morale in Euro zone countries. The attitude of households on tax payment – whether to pay taxes or not – is assessed quantitatively

Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?

What actions do governments take that may affect individual trust? Although the literature on tax morale has reported a positive relationship between trust in government and tax morale, it is less
...

References

SHOWING 1-10 OF 281 REFERENCES

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

Objectives . Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued

Trust breeds trust: How taxpayers are treated

Abstract. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the

Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the

THE TAX AUTHORITY AND THE TAXPAYER An Exploratory Analysis

The issue of tax compliance has been dealt with in the literature almost exclusively by studying the behavior of taxpayers. But important insights on tax compliance can be gained by looking at how

Economic and Noneconomic Factors in Tax Compliance

This paper uses experimental methods to explore the major factors that affect tax compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance

Tax Amnesties and Political Participation

In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part

Satisfaction Not Guaranteed - Institutions and Satisfaction with Democracy in Western Europe

What determines citizens’ satisfaction with the “constitution in operation”? We make two contributions towards an answer to this important policy question. First, we place stronger emphasis than

Tax Ethics and Taxpayer Attitudes: A Survey

Politically and economically, few matters are as important as the taxes people pay to their government. Justice Holmes once described taxes as a mark of the privilege of citizenship in a civilized

Does Culture Matter? Tax Morale in East-West-German Comparison

This paper provides a comparison of tax morale between inhabitants of East and West Germany after its post-reunification period, using World Value Survey data for the years 1990 and 1997. The setting

Tax rates, tax administration and income tax evasion in Switzerland

This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax
...