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Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Torgler, Benno; Schneider, Friedrich - 2004
attempts to fill this gap in the literature, focusing on tax morale in Austria. Societal institutions such as trust or pride … have been identified as key determinants that shape tax morale in Austria. Furthermore, a lower perceived compliance leads … tax morale between 1990 and 1999, although Austria's taxpayers still have a very high tax morale compared to other …
Persistent link: https://www.econbiz.de/10012168197
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Taxation and Conditional Cooperation
Frey, Bruno S.; Torgler, Benno - 2004
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides...
Persistent link: https://www.econbiz.de/10012168190
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Tax Morale and Conditional Cooperation
Frey, Bruno S.; Torgler, Benno - 2006
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...
Persistent link: https://www.econbiz.de/10012168241
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Taxation and Conditional Taxation
Frey, Bruno S.; Torgler, Benno - Institut d'Economia de Barcelona (IEB), Facultat … - 2004
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides...
Persistent link: https://www.econbiz.de/10005827654
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Tax Morale and Conditional Cooperation
Frey, Bruno S.; Torgler, Benno - Center for Research in Economics, Management and the … - 2006
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...
Persistent link: https://www.econbiz.de/10005536945
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Tax Morale and Conditional Cooperation
Frey, Bruno S.; Torgler, Benno - Institut für Volkswirtschaftslehre, … - 2006
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...
Persistent link: https://www.econbiz.de/10005628000
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Taxation and Conditional Cooperation
Frey, Bruno S.; Torgler, Benno - Center for Research in Economics, Management and the … - 2004
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides...
Persistent link: https://www.econbiz.de/10005673547
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Illegal, immoral, fattening or what?: How deterrence and responsive regulation shape tax morale
Feld, Lars P.; Frey, Bruno S. - 2004
The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. It is often argued that reciprocity norms which establish a fiscal exchange between the state and the citizens shape tax morale to a large extent. In that...
Persistent link: https://www.econbiz.de/10010265751
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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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The Importance of Faith: Tax Morale and Religiosity
Torgler, Benno - 2003
The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such...
Persistent link: https://www.econbiz.de/10012168168