Results 81 to 90 of about 97,900 (283)
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
core
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? [PDF]
This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes.
Doerrenberg, Philipp +3 more
core
American Ethnologist, EarlyView.Abstract In 2012 the UN Security Council and the European Union bolstered US economic sanctions on Iran, disembedding the country's economy from financial markets. Since then, the sanctions have radically devalued Iran's currency, leading Iranians to seek a viable standard of value elsewhere. They have done so through ghachagh (fugitive) configurations
Emrah Yıldız
wiley +1 more source
KeberlanjutanThis study aims to analyze the influence of corruption perception and trust in the government on the tax morale of MSME taxpayers in Kota Kediri, with tax knowledge as an intervening variable.
Duwi Riningsih
doaj
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
Tax morale, eastern Europe and European enlargement [PDF]
This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007.
Torgler, Benno
core
OECD Development Centre Working Papers, 2012 This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of ...
openaire +1 more source
The Role of B Corp Certification in Uncertain Times: An Empirical Investigation
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This paper aims to examine whether B Corp certification enhances firms' ability to navigate uncertain times and how contingent factors affect its effectiveness. Building on Stakeholder Theory and the Resource‐Based View, we formulated a set of research hypotheses and tested them with a long‐term event study and an ordinary least squares ...
Matteo Podrecca +2 more
wiley +1 more source