Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter

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Evaluating the prevalence of the undeclared economy in Central and Eastern Europe: An institutional asymmetry perspective (2015, background): “Second, procedural fairness must be enhanced, which refers to employers and employees believing that they pay their fair share compared with others (Molero and Pujol, 2012), and third, redistributive justice needs improving, which relates to whether employers and employees believe they receive the…”
Tax aggressiveness in private family firms: An agency perspective (2014, background): “To determine the level of tax aggressiveness a family firm decides to engage in, the CEO will trade off the marginal benefits against the marginal costs of managing taxes (Molero & Pujol, 2012).”
The Evolution of Tax Morale in Modern Spain (2009, background): “Molero and Pujol (2005) investigate the determinants of tax morale using a sample of”