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Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010294865
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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
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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/10010269887
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Tax morale and compliance behavior: First evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10010269890
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What shapes attitudes toward paying taxes? Evidence from multicultural European countries
Torgler, Benno; Schneider, Friedrich G. - 2006
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...
Persistent link: https://www.econbiz.de/10010276666
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Tax morale and reciprocity: A case study from Vietnam
Jahnke, Björn - 2015
Understanding the effects of reciprocity on tax morale is crucial to explain tax compliance behavior. However, there is … only little research about which sources of reciprocity affect tax morale most. Thus, this paper for the first time gauges … the effects from two sources of reciprocity on tax morale in an empirical study. The first source, vertical reciprocity …
Persistent link: https://www.econbiz.de/10011375000
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Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment
Dörrenberg, Philipp; Peichl, Andreas - 2018
and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale … relative to a control group while participants in a reciprocity treatment have significantly higher tax morale than those in …
Persistent link: https://www.econbiz.de/10011887409
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Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
Doerrenberg, Philipp; Peichl, Andreas - 2018
and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale … relative to a control group while participants in a reciprocity treatment have significantly higher tax morale than those in …
Persistent link: https://www.econbiz.de/10011931679
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Tax morale and the role of social norms and reciprocity: Evidence from a randomized survey experiment
Doerrenberg, Philipp; Peichl, Andreas - 2017
and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher …
Persistent link: https://www.econbiz.de/10011743824
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Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment
Doerrenberg, Philipp; Peichl, Andreas - 2017
and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher …
Persistent link: https://www.econbiz.de/10011815664