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Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico

Kumler, Todd J.; Verhoogen, Eric; Frias, Judith A. - 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/10010329189

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/10010269887

Tax morale and compliance behavior: First evidence on a causal link

Halla, Martin - 2010

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...

Persistent link: https://www.econbiz.de/10010269890

What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Torgler, Benno; Schneider, Friedrich G. - 2006

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...

Persistent link: https://www.econbiz.de/10010276666

Nice guys finish last: Are people with higher tax morale taxed more heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012

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. The model predicts that 'nice guys finish last': groups with higher...

Persistent link: https://www.econbiz.de/10010282548