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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

It Is About Believing: Superstition and Religiosity

Torgler, Benno - 2003

This paper has a novel framework analysing what shapes superstition in a multivariate analysis. The results indicate that socio-demographic and socio-economic variables matter. The results also indicate that there is a certain concurrence between churches and superstitious beliefs. In most of...

Persistent link: https://www.econbiz.de/10012168170

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

Cummings, Ronald G.; Martinez-Vazquez, Jorge; McKee, Michael - 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/10012168183

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

Alm, James; Torgler, Benno - 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/10012168184

Does Culture Influence Tax Morale? Evidence from Different European Countries

Torgler, Benno; Schneider, Friedrich - 2004

impact of culture differences within a country rather than between countries. Thus, the main purpose of the paper is to see … how culture affects tax morale, using World Values Survey (WVS) and European Values Survey (EVS) data. The empirical … is evidence that there is a strong interaction between culture and institutions, which has a strong impact on tax morale. …

Persistent link: https://www.econbiz.de/10012168187

?Historical Excellence? in Football World Cup Tournaments: Empirical Evidence with Data From 1930 to 2002

Torgler, Benno - 2004

Most of the football papers that measure the international performances focus on the ranking system provided by the FIFA. Surprisingly, the World Cup per se has not been analyzed intensively. This paper as a novelty reports empirical evidence of international team performances in the World Cup...

Persistent link: https://www.econbiz.de/10012168188

The Determinants of Women's International Soccer Performances

Torgler, Benno - 2004

The expansion of economics to "non-market topics" such as football has received increased attention in recent years. However, most of the studies focus on men's performances, whereas this paper reports empirical evidence of women's international team performances. In line with the previous...

Persistent link: https://www.econbiz.de/10012168189

Determinants of superstition

Torgler, Benno - In: The journal of socio-economics 36 (2007) 5, pp. 713-733

Persistent link: https://www.econbiz.de/10003622414

Culture differences and tax morale in the United States and in Europe

Alm, James; Torgler, Benno - In: Journal of economic psychology : research in economic … 27 (2006) 2, pp. 224-246

Persistent link: https://www.econbiz.de/10003300847

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