Results 131 to 140 of about 792,305 (264)
The importance of faith: Tax morale and religiosity
, 2006 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 Survey 1995–1997, covering more than 30 countries at the ...
Torgler, Benno
core +1 more source
Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source
Tax Morale in Latin America [PDF]
, 2003 Conference paperIn the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax morale as dependent variable and ...
Torgler, Benno
core
AI Alignment Versus AI Ethical Treatment: 10 Challenges
Analytic Philosophy, EarlyView.ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
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
The impact of tax morale and institutional quality on the shadow economy [PDF]
This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors.
Friedrich Schneider, Benno Torgler
core
Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance [PDF]
, 2013 The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the
Kasper, Matthias +2 more
core
Public Administration Review, EarlyView.ABSTRACT Many cities and municipalities aim to address climate change, yet their rigid administrative structures often constrain effective action. Therefore, local authorities must innovate to build administrative capacity and enable work across departmental silos. However, we lack knowledge of how such administrative innovations emerge and become more
Kai Schulze +2 more
wiley +1 more source
Tax Morale, Leviathan and the Political Process: A Theoretical Approach [PDF]
It is proposed that a more accurate predicition of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered.
Schnellenbach, Jan
core
Rethinking Local Choice: Experimental Evidence on Taxpayer Sentiment and Public School Funding
Public Administration Review, EarlyView.ABSTRACT Taxpayers often have conflicting views on what constitutes fair taxation and how tax revenues should be allocated. We work with Vermont legislators on the policy concern of sentiment in a property tax setting, given the Vermont Supreme Court ruling around the principle of educational equality.
Edward N. Gamble +2 more
wiley +1 more source