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Vertical and Horizontal Reciprocity in a Theory of Taxpayer Compliance

Schnellenbach, Jan - International Center for Public Policy, Andrew Young … - 2007

. Horizontal reciprocity is of the type that is frequently observed in public goods games, where reciprocally minded taxpayers may … respond to non-contributing, strictly selsh taxpayers by mimicking their selsh behaviour. Vertical reciprocity is located in … cooperation of taxpayers with the scal authorities is not so much the result of positive reciprocity, but rather of a general …

Persistent link: https://www.econbiz.de/10008566374

A SYSTEMATIC APPROACH TO TAX COMPLIANCE: THE CASE OF ESTONIA

KERLY, RANDLANE - In: Современная экономика: … (2013) 3, pp. 73-93

The fundamental difficulties in empirical work on tax compliance involve the vagueness of relevant definitions, the lack of reliable information on taxpayers’ compliance and methodological problems. In the light of these difficulties, this paper suggests using a systematic approach to explore...

Persistent link: https://www.econbiz.de/10011231507

Local autonomy, tax morale, and the shadow economy

Torgler, Benno; Schneider, Friedrich; Schaltegger, Christoph - In: Public Choice 144 (2010) 1, pp. 293-321

Persistent link: https://www.econbiz.de/10008596787

With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy

Torgler, Benno; Schneider, Friedrich; Schaltegger, … - Law, Economics and Institutions, Boalt School of Law - 2007

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct political say. This paper analyses the...

Persistent link: https://www.econbiz.de/10010843069

Tax Morale, Tax Compliance and the Optimal Tax Policy

Lisi, Gaetano - Estructura de Recerca Interdisciplinar Comportament … - 2013

Following the behavioural branch of tax compliance literature, this paper tries to incorporate tax morale into the optimal taxation theory. We show that tax morale affects the optimal mix of policy tools of deterrence to clamp down tax evasion. The optimal tax policy in fact differs according to...

Persistent link: https://www.econbiz.de/10010635936

Culture Differences and Tax Morale in the United States and in Europe

Alm, James; Torgler, Benno - Center for Research in Economics, Management and the … - 2004

In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted...

Persistent link: https://www.econbiz.de/10005673501

Tax Morale and Institutions

Torgler, Benno - Center for Research in Economics, Management and the … - 2003

This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism … trust in government, the court and the legal system have a significantly positive effect on tax morale. …

Persistent link: https://www.econbiz.de/10005673503

Tax Morale and Fiscal Policy

Torgler, Benno; Schaltegger, Christoph A. - Center for Research in Economics, Management and the … - 2005

ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on...

Persistent link: https://www.econbiz.de/10005673513

Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence

Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, Michael - Center for Research in Economics, Management and the … - 2004

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...

Persistent link: https://www.econbiz.de/10005673543

Taxation and Conditional Cooperation

Frey, Bruno S.; Torgler, Benno - Center for Research in Economics, Management and the … - 2004

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides...

Persistent link: https://www.econbiz.de/10005673547

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