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Nice guys finish last: Are people with higher tax morale taxed more heavily?
2012
This paper provides 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. The model predicts that nice guys finish last: groups with higher tax morale will be...
Persistent link: https://www.econbiz.de/10010283584
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Culture and institutions : economic development in the regions of Europe
Tabellini, Guido - 2005
Does culture have a causal effect on economic development? The data on European regions suggest that it does. Culture … individual self-determination. To isolate the exogenous variation in culture, I rely on two historical variables used as … instruments: the literacy rate at the end of the XIXth century, and the political institutions in place over the past several …
Persistent link: https://www.econbiz.de/10010261295
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Shadow economy, tax morale, governance and institutional quality: a panel analysis
Torgler, Benno; Schneider, Friedrich G. - 2007
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10010276598
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Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment
Dörrenberg, Philipp; Peichl, Andreas - 2018
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...
Persistent link: https://www.econbiz.de/10011887409
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Nudging for Tax Compliance: A Meta-Analysis
Antinyan, Armenak; Asatryan, Zareh - 2020
Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...
Persistent link: https://www.econbiz.de/10012269570
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...
Persistent link: https://www.econbiz.de/10010280820
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Linking Tax Morale and Personal Income Tax in Spain
Rey del Castillo, Pilar - 2018
The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute...
Persistent link: https://www.econbiz.de/10012908685
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Lessons from Voluntary Compliance Window (Vcw) : Malawi's Tax Amnesty Programme
Masiya, Michael - 2019
The Malawi Revenue Authority (MRA) implemented the Voluntary Compliance Window (VCW) in 2013/2014 fiscal year as a means of bringing non-compliant taxpayers into the tax net. The programme was a huge success in terms of revenue and the cost of collection at 0.8% was by far below the 3% benchmark...
Persistent link: https://www.econbiz.de/10012888991
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Ethnicity and Tax Filing Behavior
Bastani, Spencer - 2019
We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of immigrants and natives with the same commuting...
Persistent link: https://www.econbiz.de/10012889226
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Gender, Social Value Orientation, and Tax Compliance
D'Attoma, John - 2019
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...
Persistent link: https://www.econbiz.de/10012892214