children's education. Instead, impacts differ by the previous reception of state support. Previous recipients of health … parents, we see a negative impact of ART eligibility on children's education, potentially driven by the negative impact on the … household's wealth. In contrast, there is a positive impact of ART eligibility on children's education for fathers who …

, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade … checked the robustness of the obtained results. Findings: I report low tax morale of company managers, low level of … evasion. Moreover, tax morale plays an important role in explaining the extent of underreporting income. I report no …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale …'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model … predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is …

This paper provides evidence of efficient taxation of groups with heterogeneous levels of tax morale. We set up an … optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that nice … guys finish last: groups with higher tax morale will be taxed more heavily, simply because taxing them is less costly …