that a cut in the corporate income tax rate by 10 % raises the GDP growth rate by 0.9% while a cut in the personal income … tax rate by 10% raises the GDP growth rate by 1% …

ratio of tax revenue to GDP and the domestic savings ratio. …

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … explaining variable of tax morale. Furthermore we find empirical evidence that tax morale and benefit morale have different …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …