Results 221 to 230 of about 792,305 (264)

Regulatory Agenda - Addressing Greenhouse Gas Emissions from Healthcare Building Energy Use. [PDF]

NAM Perspect
Vernon W, Guttmann S.
europepmc   +1 more source

Prevalence of heart failure and trends in its pharmacological treatment between 2000 and 2017 among very old people. [PDF]

BMC Geriatr
Svahn S, Appelblad L, Lövheim H, Gustafson Y, Olofsson B, Gustafsson M.   +5 more
europepmc   +1 more source

The Effects of User Fee Exemptions on the Health System in Tanzania

Ndomba TS, Maluka SO.
europepmc   +1 more source

The effect of tax enforcement on tax morale [PDF]

European 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, Carlo Fiorio, Eliana Viviano   +2 more
exaly   +4 more sources

Tax morale in Latin America

Public 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
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Tax evasion and tax morale: A social network analysis

European Journal of Political Economy, 2020
Abstract We study the effects of tax morale and social norms on tax evasion when individuals interact in a network. We present a model that incorporates incentives for tax compliance in the form of punishment and fines, tax morale, and reputation for social behaviour. We assume that individuals adjust their tax morale by observing the neighbours' tax
Debora di Gioacchino
exaly   +2 more sources

Tax Compliance, Tax Morale and Governance Quality [PDF]

, 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, Schaffner, Markus, Macintyre, Alison   +2 more
openaire   +3 more sources

Trust and Tax Morale

, 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, Mohammad Wangsit Supriyadi, Benno Torgler   +2 more
openaire   +2 more sources

Tax morale and tax evasion reports

Economics Letters, 2013
The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.
openaire   +2 more sources