Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the...

Assar Lindbeck has pointed to the problem that generous welfare state institutions may in the long-run undermine those social norms which limit the costs and incentives effects of the welfare state and thus guarantee its viability. This study is the first to assess the empirical validity of...

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...

Assar Lindbeck has pointed to the problem that generous welfare state institutions may in the long-run undermine those social norms which limit the costs and incentives effects of the welfare state and thus guarantee its viability. This study is the first to assess the empirical validity of...