Culture differences and tax morale in the United States and in Europe

By James Alm, Benno Torgler. 2006

1,071 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/02a6719b1b7fff48521043c8239354073e485d0e

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Citations in the corpus

The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2009, background): “However, several previous studies have found consistent results using single-item survey measurements and laboratory experiments (e.g., Cummings et al., 2005; Alm and Torgler, 2006).”
The effect of tax enforcement on tax morale (2013, unknown): “Tax morale has been shown to react to trust in the legal system (Alm and Torgler, 2006) and to the behavior of the other taxpayers (Frey andTorgler, 2007) on a reciprocity basis.”
Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2012, background): “On a more aggregate-level a number of papers present negative correlations between the level of tax morale and the size of the shadow economy: Weck (1983), Torgler (2005b) for Latin America, Alm and Torgler (2006) for the U.S. and Europe, Alm, Martinez-Vazque and Torgler (2006) for several transitio”
APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Torgler (2001, 2005), Alm and Torgler (2006) and Alm et al. (2004) also found a strong correlation between tax morale and the size of shadow economy. For example, Alm and Torgler (2006) found that the variable ‘tax morale’ can explain more than 20% of the total variance of the size of the shadow eco”
Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter (2005, background): “ Alm and Torgler (2006) analyzed a cross section of individuals in Spain and the US, and their findings indicate significantly higher tax morale in the United States than in Spain.”
Tax Morale and Conditional Cooperation (2006, background): “Pommerehne and WeckHannemann (1996), Frey (1997, 2003a), Alm et al. (1999), Frey and Feld (2002), Feld and Tyran (2002), Torgler et al.”
Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008, background): “Furthermore, Alm and Torgler (2006) analyse tax morale in the United States and in Europe.”
Tax morale and public spending inefficiency (2011, unknown): “Alm and Torgler (2006) highlight the role of trust in both the legal system and parliament as affecting tax morale, and Torgler (2005b) shows that trust in the president and his officials is positively associated with an individual’s propensity to pay taxes.”
Religious Social Norms and Corporate Financial Reporting (2012, unknown): “EXTENSIONS (i) Tax Sheltering Tax sheltering is an appealing extension of our results because it has been shown that social norms affect tax compliance at the individual level (e.g., Alm and Torgler, 2006).”
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Some researchers define tax morale as the intrinsic motivation to pay taxes (Alm & Torgler, 2006; Feld & Frey, 2002) or ‘‘internalized obligation to pay tax’’ (Braithwaite & Ahmed, 2005), while others link it with ‘‘civic duty’’ (Orviska & Hudson, 2002) or tax ethics (Torgler & Murphy, 2004).”