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Progressive Taxation and Tax Morale
Dörrenberg, Philipp - 2010
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 cross-country approach which has not been investigated...
Persistent link: https://www.econbiz.de/10013134979
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The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance
Mir Djawadi, Behnud - 2013
two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in …We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in … multivariate regressions provide clear evidence that tax compliance is higher in tax systems with low power of authorities when …
Persistent link: https://www.econbiz.de/10013085062
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Enlisting Employees in Improving Payroll-Tax Compliance : Evidence from Mexico
Kumler, Todd - 2013
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...
Persistent link: https://www.econbiz.de/10013076162
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Media Bias and Tax Compliance : Experimental Evidence
Fišar, Miloš - 2020
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control...
Persistent link: https://www.econbiz.de/10012842051
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Shadow Economy, Tax Morale, Governance and Institutional Quality : A Panel Analysis
Torgler, Benno - 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/10012777822
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The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Torgler, Benno - 2007
This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the size and development of...
Persistent link: https://www.econbiz.de/10012777897
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A. - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...
Persistent link: https://www.econbiz.de/10012763928
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Tax Morale
Luttmer, Erzo F. P. - 2014
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...
Persistent link: https://www.econbiz.de/10013046662
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Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10012918223
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior : A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...
Persistent link: https://www.econbiz.de/10013146174