To evade taxes or not to evade: that is the question

By Benno Torgler. 2003

230 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/6c6b90689f314c4d130ba3939d1d478c436e010f

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Citations in the corpus

Perceived tax evasion and the importance of trust (2009, background): “Political trust is also found to have a positive effect on tax morale (see e.g. Scholz and Lubell, 1998; Torgler, 2003a,b, 2004).”
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis (2005, background): “In general, evidence on tax compliance and tax morale in countries outside the United States is still rare (exceptions, see, e.g., Gërxhani, 2002; Orviska and Hudson, 2002; Torgler, 2003a, 2003b, 2004).”
Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter (2005, background): “Even if several authors working in this field consider that empirical research on tax morale is in its childhood (Andreoni et al 1998; Torgler 2003b), substantial advances have been reached since the late eighties.”
The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, background): “Religiosity had not been widely recognised in tax compliance research as one potential element that might explain the puzzle of tax compliance, until several researchers such as Torgler (2003b), Welch et al. (2005) and Stack and Kposowa (2006) emphasised its importance.”
Informal entrepreneurship and institutional theory: explaining the varying degrees of (in)formalization of entrepreneurs in Pakistan (2016, background): “Studies reveal that formalization is lower where there are feelings of resentment and of being let down by the state (Torgler 2003, 2011), with informal entrepreneurs often heralded as a popular resistance movement (de Soto 1989; Sauvy 1984).”
Determinants of the Level of Informality of Informal Micro-Enterprises: Some Evidence from the City of Lahore, Pakistan (2016, background): “…thirdly, stifling bureaucracy and over-regulation (De Soto 1989; Iqbal 1998; Kemal 2007; Shabsigh 1995) and fourthly, resistance and resentment towards government due to a perceived lack of procedural and redistributive justice and fairness (Ahmad 2009; FBR 2008; Kemal 2003; Torgler 2003, 2011).”
APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Torgler (2003) found evidence that trust in government, pride, and religious conviction have systematic positive influences on tax morale even after controlling for a range of individual characteristics.”
Tax morale in Australia: What shapes it and has it changed over time? (2004, background): “Thus, the analysis of tax morale as a variable of interest (i.e., the dependent variable) is rather novel in the tax compliance literature (for exceptions, see Torgler 2003a, 2003b, in press).”
Should We Trust in Values? Explaining Public Support for Pro-Environmental Taxes (2013, background): “Several other studies also conclude that perceptions of tax evasion and tax compliance are correlated with tax morale [61,62,65,72].”