The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries

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The effect of tax enforcement on tax morale (2013, unknown): “The effects of the characteristics of the tax system on tax morale have been studied, for instance, by Lago-Penas and Lago-Penas (2010), who find that a high tax burden makes the taxpayers feel entitled to evade.”
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Thus, in recent years trust in governmental authorities, as well as tax morale and motivational postures have been investigated with regard to their influence on tax evasion (e.g., Braithwaite, 2003; Coleman, 1996; Lago-Peñas & Lago-Peñas, 2010; Lavoie, 2009; Torgler, 2005).”
The Impact of Fiscal Decentralization: A Survey (2015, unknown): “Empirical evidence provided by Lago-Peñas and Lago-Peñas (2010b) for 17 European countries confirms that tax morale is weaker for individuals living in relatively richer regions which are net contributors to the interregional redistribution system.”
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).”