Results 211 to 220 of about 3,327 (256)

Women and the workplace.

open access: yesInd Psychiatry J
Prakash J   +3 more
europepmc   +1 more source

The effect of tax enforcement on tax morale [PDF]

open access: possibleEuropean Journal of Political Economy, 2013
In this paper we argue that tax enforcement is an additional contextual factor affecting tax morale, one of the most important determinants of tax compliance. By using a unique dataset that merges a representative sample of Italian households with administrative data on tax enforcement, we first find that tax morale is positively correlated with tax ...
Antonio Filippin   +2 more
exaly   +4 more sources

Tax morale in Latin America

open access: yesPublic Choice, 2005
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax morale as a dependent variable and searching for factors that systematically affect tax morale, working with the two data sets Latinobarometro and World Values
Benno Torgler, Torgler, Benno
openaire   +3 more sources

Tax Compliance, Tax Morale and Governance Quality [PDF]

open access: yes, 2007
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle.
Torgler, Benno   +2 more
openaire   +3 more sources

Trust and Tax Morale

open access: yes, 2017
This empirical chapter examines the relation between trust and tax morale at both country and individual levels using a combined World Values Survey and European Values Study dataset covering 400,000 observations across 108 countries. The results overall indicate that although vertical trust matters, horizontal trust in the form of generalized trust is
Ho Fai Chan   +2 more
openaire   +2 more sources

Local autonomy, tax morale, and the shadow economy

open access: yesPublic Choice, 2010
Tax morale, Shadow economy, Tax compliance, Tax evasion, Local autonomy, Federalism, Institution, H260, H730, D700,
Benno Torgler   +2 more
exaly   +2 more sources

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