Alm, James; Martinez-Vazque, Jorge; Torgler, Benno - In: International Journal of Social Economics 33 (2006) December, pp. 832-857
-level data for Russia from the World Values Survey and the European Values Survey for the years 1991, 1995, and 1999 are used to … of tax morale in the regions of Russia. Findings – The estimation results show decay in tax morale in the first four …