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Budgets: How They Are Planned, Prepared, and Managed. [PDF]

open access: yesPlast Reconstr Surg Glob Open
Chandawarkar R   +5 more
europepmc   +1 more source
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Taxing Moral Agents

SSRN Electronic Journal, 2022
Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
openaire   +2 more sources

The Effect of Tax Enforcement on Tax Morale [PDF]

open access: possibleSSRN Electronic Journal, 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 ...
FILIPPIN, ANTONIO   +2 more
openaire   +2 more sources

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