Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To … resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as … tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black …

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale – given by the inherited part …

We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in … compliance from previous studies, we control for tax commitment, risk attitude, income and effort exerted to earn the income … multivariate regressions provide clear evidence that tax compliance is higher in tax systems with low power of authorities when …

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with … compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest …

As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can … help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …

? To answer this question we are confronted from the data with a prevalent non-compliance and exemptions from the minimum …) minimum wages, with potentially imperfect compliance or exemptions; and, (iii) exogenous wage growth on-the-job. We use panel …, in particular, the extent of non-compliance/exemptions to the minimum wage. The model is solved numerically and we use …

Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators … also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance …, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of …

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale …

Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus … on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll … taxes. We develop a simple partial-equilibrium model of endogenous compliance by heterogeneous firms to guide the empirical …