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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/10010294905

The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence

Halla, Martin - 2010

Persistent link: https://www.econbiz.de/10010269887

Social Norms and Conditional Cooperative Taxpayers

Traxler, Christian - 2006

This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance. The norm strength, depending on the share of evaders in the society, is endogenously derived. Taxpayers act conditionally cooperative,...

Persistent link: https://www.econbiz.de/10010427462

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

Az eva tapasztalatai vállalkozói interjúk alapján

Semjén, András; Tóth, István János; Fazekas, Mihály - 2008

By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...

Persistent link: https://www.econbiz.de/10010494370

The Effects of Official and Unofficial Information on Tax Compliance

Garcia, Filomena; Opromolla, Luca David; Vezzulli, Andrea; … - 2018

information treatment, are associated, in the context of our experiment, with a significantly larger growth in evasion intensity … a social norm of tax compliance. In this paper we provide an analysis of the effects of the dissemination of information … experiment where, for given levels of audit probabilities, fines and tax rates, subjects have to declare their income after …

Persistent link: https://www.econbiz.de/10011872077

Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality

Méder, Zsombor Z.; Simonovits, András; Vincze, János - 2012

We study a family of models of tax evasion, where a flat-rate tax finances only the provision of public goods, neglecting audits and wage differences. We focus on the comparison of two modeling approaches. The first is based on optimizing agents, who are endowed with social preferences, their...