Tax morale in Latin America

By Benno Torgler. 2005

385 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/731f8993ad8f104a77e253cee2533bb5a0d158d2

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Citations in the corpus

APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Tversky and Kahneman (1992) emphasize the role of gains and losses relative to a reference point.”
The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2013, background): “Currently, there is a lack of theoretical explanation and empirical evidence about tax behavior in transition economies (Torgler, 2005).”
Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “Because the revenue of this tax is directly related to the provision of highly visible, locally provided public services, it should work better for measuring the impact of messages that target the fairness of the tax system on actual payments (Torgler, 2004, 2005).”
The Evolution of Tax Morale in Modern Spain (2009, background): “tax non-compliance (see, Schmolders 1960 ).”
The Impact of Tax Morale and Institutional Quality on the Shadow Economy (2009, methodology): “Torgler (2005) investigates the correlation between the”
Tax morale and public spending inefficiency (2011, background): “17 Similarly, Torgler (2005b), Alm and Torgler (2006), and Torgler and Schneider (2007) observe a significant negative correlation between tax morale and a shadow economy.”
Russian Attitudes Toward Paying Taxes - Before, During and After the Transition (2006, methodology): “…including the August 1991 coup attempt, the political struggle and final victory of Yeltsin over the communist-dominated parliament, the centrifugal separatist forces in ethnic regions from Chechnya to Tatarstan to Bashkiria, the massive privatization of state assets and the rise of the Russian…”
Progressive taxation and tax morale (2011, neutral): “Similar results are found for Latin America (Torgler 2005), Asia (Torgler 2004) and Russia (Alm et al.”
Taxation and State-Building in Developing Countries (2008, background): “There is evidence from Latin America suggesting that tax compliance in the formal sector is higher in countries which have a relatively small informal sector (Torgler 2003).”
Tax Compliance, Tax Morale, and Governance Quality (2007, neutral): “Torgler 2006, Alm, Martinez-Vazquez and Torgler 2006, Torgler 2001, 2005a ).”
Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014, background): “These taxes are extremely widespread, and make up an appreciable share of total revenue collection in some cases, with governments or larger firms withholding taxes on transactions with small businesses that may not be tax compliant. Withholding taxes are similar to taxing indirectly, but with the i”