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1
What shapes attitudes toward paying taxes? Evidence from multicultural European countries
Torgler, Benno
;
Schneider, Friedrich G.
-
2006
tax morale within three multicultural European countries, Switzerland, Belgium and
Spain
, a choice that allows far more …
Persistent link: https://www.econbiz.de/10010276666
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
The determinants of asset stripping: theory and evidence from the transition economies
Campos, Nauro F.
;
Giovannoni, Francesco
-
2005
During the transition from plan to market, managers and politicians succeeded in maintaining control of large parts of the stock of socialist physical capital. Despite the obvious importance of this phenomenon, there have been no efforts to model, measure and investigate this process...
Persistent link: https://www.econbiz.de/10010267582
Saved in:
7
A new model of wage determination and wage inequality
Jasso, Guillermina
-
2008
power
depend on the configuration of agreements and disagreements; (2) Independence of mind reduces wage inequality, and …
Persistent link: https://www.econbiz.de/10010269355
Saved in:
8
Marital Fertility and Religion : Recent Changes in
Spain
Adsera, Alicia
-
2004
Since the onset of democracy in 1975, both total fertility and Mass attendance rates in
Spain
have dropped dramatically …
Persistent link: https://www.econbiz.de/10010262142
Saved in:
9
Is the Deficit under Control?
Bonin, Holger
;
Abio, Gemma
;
Berenguer, Eduardo
;
Gil, Joan
; …
-
2001
government budget, as social insurance in
Spain
is not actuarially fair. Finally, we also assess the impact of a decline in …
Persistent link: https://www.econbiz.de/10010262513
Saved in:
10
The motherhood wage penalty in a Mediterranean country: the case of
Spain
Molina, José Alberto
;
Montuenga, Víctor M.
-
2008
We present evidence for the motherhood wage penalty in
Spain
as a representative Southern European Mediterranean …
Persistent link: https://www.econbiz.de/10010268819
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