The importance of faith: Tax morale and religiosity

By Benno Torgler. 2003

481 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/55fb96cdc1af8cd142df32d3ccf372b5077a9f86

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Citations in the corpus

The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, methodology): “Since many previous studies (for example: Stack and Kposowa, 2006; Torgler, 2006) have had a tendency to use specific questions which may not be”
Representative evidence on lying costs (2014, background): “1992), patriotism (Konrad & Qari 2012), religiosity (Torgler 2006), fairness (Bordignon 1993), conditional cooperation (Traxler 2010) or honesty (Erard & Feinstein 1994).”
Tax Morale and Conditional Cooperation (2006, background): “Alm, Martinez-Vazquez and Torgler (2006) report that - 16 - governments faced difficult policy choices in this new era regarding the role of the public sector in general and the structure of the tax system in particular.”
Religion, Spirituality, and Health: The Research and Clinical Implications (2012, background): “[250] B.”
Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker (2016, background): “…(to capture a participants’ experimental history), being caught and punished in the previous round, cognitive skills, and other individual characteristics such as gender, age, risk aversion, and religiosity, which the literature reports as key driving forces in compliance (see Torgler 2006, 2007).”
Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2012, background): “…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 transition countries, and Barone and Mocetti (2009) for Italy.”
Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect (2008, unknown): “Looking at the other variables, namely, CHURCH ATTENDANCE5 we observe in specifications (1), (2), (5) and (7) that churches can act as enforcers of social norms (see Torgler 2006).”