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What shapes attitudes toward paying taxes? Evidence from multicultural European countries
Torgler, Benno; Schneider, Friedrich G. - 2006
detailed examination of the impact of culture and institutions using datasets from the World Values Survey and the European …
Persistent link: https://www.econbiz.de/10010276666
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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/10010269887
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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
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Taxes and benefits: two distinct options to cheat on the state?
Halla, Martin; Schneider, Friedrich G. - 2008
While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...
Persistent link: https://www.econbiz.de/10010268927
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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
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Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
Doerrenberg, 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/10011931679
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What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Torgler, Benno; Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2006
detailed examination of the impact of culture and institutions using datasets from the World Values Survey and the European …
Persistent link: https://www.econbiz.de/10005703279
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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - Institute for the Study of Labor (IZA) - 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/10008506077
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
Halla, Martin - Institute for the Study of Labor (IZA) - 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/10008568270
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Social interactions and the salience of social identity
McLeish, Kendra N.; Oxoby, Robert J. - 2008
In this paper, we explore the effect of identity salience on behavior in a simple social interaction. Specifically, we … compare behavior in a ultimatum game across three treatments: priming subjects with a shared identity, priming subjects with … an identity distinct from those with whom they will interact, and priming subjects with no particular identity. We find …
Persistent link: https://www.econbiz.de/10010268832