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Trust and power as determinants of tax compliance across 44 nations
Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; … - In: Journal of economic psychology : research in economic … 74 (2019), pp. 1-15
Persistent link: https://www.econbiz.de/10012243847
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Effects of supervision on tax compliance : evidence from a field experiment in Austria
Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - In: Economics letters 123 (2014) 3, pp. 378-382
Persistent link: https://www.econbiz.de/10010401227
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Multidimensional tax compliance attitude
Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2023
Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...
Persistent link: https://www.econbiz.de/10014382941
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Causes and consequences of tax morale : an empirical investigation
Torgler, Benno; Demir, Ihsan C.; Macintyre, Alison; … - In: Economic analysis and policy 38 (2008) 2, pp. 313-339
Persistent link: https://www.econbiz.de/10003974340
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Causes and consequences of tax morale : an empirical investigation
Torgler, Benno (contributor); Schaffner, Markus (contributor) - 2007
Persistent link: https://www.econbiz.de/10003799219
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Tax morale and tax evasion : evidence from the United States
Torgler, Benno - 2003
Persistent link: https://www.econbiz.de/10001851131
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Is forgiveness divine? : A cross-culture comparison of tax amnesties
Torgler, Benno; Schaltegger, Christoph A.; Schaffner, Markus - In: Swiss journal of economics and statistics 139 (2003) 3, pp. 375-396
Persistent link: https://www.econbiz.de/10001802876
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Direct democracy matters : tax morale and political participation
Torgler, Benno - 2002
Persistent link: https://www.econbiz.de/10001730615
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Tax morale after the reunification of Germany : results from a quasi-natural experiment
Feld, Lars P. (contributor); Torgler, Benno (contributor) - 2007
Persistent link: https://www.econbiz.de/10003495768
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Tax morale after the reunification of Germany : results from a quasi-natural experiment
Feld, Lars P. (contributor); Torgler, Benno (contributor) - 2007
Persistent link: https://www.econbiz.de/10003799203