Tax morale : theory and empirical analysis of tax compliance

By Benno Torgler. 2003

200 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/361412c98fce3b653aefd091e45f510ce04c979d

How researchers see this paper

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In Accounting

1. L. Castro
2. K. Idris
3. Carlos Scartascini

In Economics and Econometrics

1. Z. Z. Ariffin
2. L. Castro
3. J. O. Alabede
4. K. Idris
5. Carlos Scartascini

In Gender Studies

1. Z. Z. Ariffin
2. L. Castro
3. J. O. Alabede
4. K. Idris
5. Carlos Scartascini

Citations in the corpus

• Individual taxpayers' attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference (2011, background): “Financial condition Personal financial condition is a moderating variable and it is defined as the extent to which the taxpayer is satisfied with his/her financial condition and that of his/her household (Lago-Penas and Lago-Penas, 2009; Torgler, 2003).”
• Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “Torgler (2003) conducted a lab experiment in a small village of Costa Rica where only 37 volunteers—actual taxpayers—participated.”