Results 121 to 130 of about 97,900 (283)
The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence [PDF]
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion.
Halla, Martin
core +3 more sources
Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]
Oxf Rev Econ Policy, 2023 Bergolo M +2 more
europepmc +1 more source
Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale [PDF]
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens ...
Bruno S. Frey, Lars P. Feld
core
The Evolution of Tax Morale in Modern Spain [PDF]
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax ...
Benno Torgler, Jorge Martinez-Vazquez
core
Higher tax morale implies a higher optimal income tax rate [PDF]
, 2011 We analyze the impact of (exogenous) tax morale on the optimal design of progressive income taxation. In our model, only universal basic income (transfer) is financed from a linear income tax and the financing of public goods is neglected.
Simonovits, András
core
Victimhood claims in German political manifestos
Political Psychology, EarlyView.Abstract Political campaigns often work with victimhood claims—stories construed around an (alleged) injustice that needs to be redressed or retaliated against. Notably, scholars have argued that victimhood claims have become more important in societal discourses over the last 20 years.
Marlene Voit +4 more
wiley +1 more source
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Tax morale and institutional theory: a systematic review [PDF]
, 2018 Ioana Alexandra Horodnic
openalex +1 more source
, 2021 Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these
Mellon, Jonathan +3 more
openaire +1 more source