Results 131 to 140 of about 97,900 (283)

Moralization in Policy Narratives: Insights From the Politics of Climate Change and Public Health

Policy Studies Journal, EarlyView.
ABSTRACT In this study, we examine the process of moralization—defined as the use of moral values to mobilize support for or against policy proposals. Specifically, we investigate how political parties strategically employ moralization to influence policy processes, varying their approach depending on their political ideology and institutional position.
Simon Schaub, Jale Tosun, Maria Becker
wiley   +1 more source

Societal diversity, group identities and their implications for tax morale

, 2023
Fabian ten Kate, Mariko J. Klasing, Petros Milionis   +2 more
openalex   +1 more source

Higher tax morale implies a higher optimal income tax rate [PDF]

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.
Andras Simonovits
core  

Polarization and Voluntary Compliance: The Impact of Ideological Extremity on the Effectiveness of Self‐Regulation

Regulation &Governance, EarlyView.
ABSTRACT New governance models increasingly employ self‐regulation tools like pledges and nudges to achieve regulatory compliance. These approaches premise that voluntary compliance emerges from intrinsic motivation to cooperate rather than coercive measures. Central to their success is trust—both in government institutions and among citizens. However,
Libby Maman, Yuval Feldman, Tom Tyler
wiley   +1 more source

Regulating via Conditionality: The Instruments of the New Industrial Policy

Regulation &Governance, EarlyView.
ABSTRACT Conditionality was a central concern in the development literature of the 1990s. With the significant expansion of targeted public support to private firms since the Great Financial Crisis, the issue of conditionality has once again become a focal point in industrial policy debates.
Fabio Bulfone, Timur Ergen, Erez Maggor
wiley   +1 more source

Shadow economy, tax morale, governance and institutional quality: A panel analysis [PDF]

This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data.
Benno Torgler, Friedrich Schneider
core   +3 more sources

Religiosity and tax: A systematic review

Jurnal Akuntansi dan Auditing Indonesia
This study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due
Galih Wicaksono, Wahyu Widarjo
doaj   +1 more source

Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]

Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
core  

From Dependence to Dominance: How Resource Challenges Are Empowering Logistics Providers in Europe

Transportation Journal, Volume 65, Issue 1, Winter 2026.
ABSTRACT The interplay among actors in European global value chains (GVC) is evolving due to increased interactions with logistics service providers (LSP). This research explores the characteristics of the emerging business relationships between logistics and manufacturing companies in Europe.
Javier Turienzo
wiley   +1 more source

Tax Morale, Entrepreneurship, and the Irregular Economy [PDF]

This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship.
Gaetano Lisi, Maurizio Pugno
core   +4 more sources