Tax compliance and tax morale : a theoretical and empirical analysis

By Benno Torgler. 2007

795 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/35674969fd7b0afa3d355f95fad83ec723734a46

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Citations in the corpus

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, background): “…are discussed in detail by Cowell (1990), Andreoni, Erard, and Feinstein (1998), Slemrod and Yitzhaki (2002), Sandmo (2005), Slemrod (2007), and Torgler (2007), and include: expanding individual choices (e.g., labor supply occupational choice, sectoral choice, avoidance strategies);…”
Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect (2008, positive): “The literature on tax morale, for example, provides support for this age effect (see Torgler 2007).”
Obfuscatory Relational Work and Disreputable Exchange (2014, background): “Historically, this has been a common attitude toward tax evasion, including smuggling for the purpose of evading tariffs (Scott 1985; Torgler 2007).”
The Evolution of Tax Morale in Modern Spain (2009, neutral): “Frey 1997, 2003, Frey and Feld 2002, Feld and Tyran 2002, Torgler 2006a ).”
How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium (2019, neutral): “On the psychological, cultural, social, and normative factors underlying tax compliance, see Torgler (2007), Alm (2012), and Luttmer and Singhal (2014).”
Subnational Taxation in Developing Countries: A Review of the Literature (2011, neutral): “45 On the importance of perceived fairness (as well as visible benefits from public spending) for tax compliance, see Torgler (2007).”
The Shadow Economy and Work in the Shadow: What Do We (Not) Know? (2012, background): “The authoritative scientific work on tax morale is by Torgler (2007).”
Tax Compliance, Tax Morale, and Governance Quality (2007, methodology): “we use in this paper the common experimental design structure observed in the literature (see, e.g., Alm 1999 and Torgler 2007 ).”
Gender and Public Attitudes Toward Corruption and Tax Evasion (2010, neutral): “Compared to previous studies such as Swamy et al. (2001) or Torgler (2007), Torgler and Schneider (2007) we explore more than one compliance variable covering a period of almost 20 years.”
The Behavioralist as Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance (2017, background): “Torgler, Benno (2012) A field experiment on moral-suasion and tax compliance focusing on under- declaration and over-deduction.”
Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008, background): “Although some literature stresses the limits administrative capacity imposes on taxation in developing countries (Bird 1989), those who advocate more taxation as an essential ingredient of any lasting solution to underdevelopment have seldom been deterred by such skepticism.”
Do Ethics Matter? Tax Compliance and Morality (2011, background): “…is made by government, that the low social standing of tax evaders can be an effective deterrent, that individuals with tax evaders as friends are more likely to be evaders themselves, and that compliance is greater in communities with a stronger sense of social cohesion (Frey and Torgler, 2007).”
Tax Morale, Eastern Europe and European Enlargement (2011, background): “The more a taxpayer believes that others have low tax morale, the lower his/her moral costs will be to behave dishonestly (Frey & Torgler, 2007).”
Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “Finally, other determinants which were not tested in this study such as political affiliation (Kim, 2008), cultural influence (Richardson, 2008) and religiosity (Torgler, 2007) could also be explored in the future.”