Torgler, Benno; Schaffner, Markus; Macintyre, Alison - Center for Research in Economics, Management and the … - 2007
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the ?puzzle of tax compliance?. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle....