Do Ethics Matter? Tax Compliance and Morality

By James Alm, Benno Torgler. 2011

624 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/751f3d8aebe1341c676d70532d2c043cea7cd6cf

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

In Safety Research

Citations in the corpus

From the Lab to the Field: A Review of Tax Experiments (2016, positive): “For example, the review paper by Alm and Torgler (2011) underlines the role of ‘ethics’ in explaining compliance decisions and argues that it should be taken in account when designing strategies to increase compliance.”
WHAT MOTIVATES TAX COMPLIANCE? (2018, neutral): “…some 7 See: Cowell (1990), Pyle (1991), Andreoni, Erard, and Feinstein (1998), Alm (1999), Richardson and Sawyer (2001), Slemrod and Yitzhaki (2002), Kirchler (2007), Slemrod (2007), Torgler (2007), Alm (2012), Sandmo (2012), Slemrod and Weber (2012), and Hashimzade, Myles, and Tran-Nam (2013).”
Empathy, sympathy, and tax compliance (2014, background): “As emphasized by Alm and Torgler (2011), it is crucial to consider such ethical dimensions of individuals in order to understand tax compliance.”
Analyzing the Role of Social Norms in Tax Compliance Behavior (2013, background): “This is echoed by Alm and Torgler (2011), who discuss the importance of ethics to tax compliance and identify three different paradigms for increasing tax compliance.”
Taxpayer Information Assistance Services and Tax Compliance Behavior (2010, background): “For example, Alm and Martinez-Vazquez (2003) propose, discuss, and analyze the enforcement and service paradigms; Alm and Torgler (2010) expand the two paradigms to three, by adding a “trust” paradigm.”
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, methodology): “Alm and Torgler (2011) and James, Hasseldine, Hite, and Toumi (2003) stipulate a series of measures that can be summed up as follows: The tax laws must be simplified so that taxpayers understand it.”