Tax Morale and Conditional Cooperation

By Bruno S. Frey, Benno Torgler. 2006

711 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/7911b59b1ea5e824a103eb245ad677009741db40

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Citations in the corpus

APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, methodology): “Frey and Torgler (2007) found a high correlation between perceived tax evasion and tax morale, as well as a strong positive correlation between institutional quality and tax morale.”
Tax Morale and Compliance Behavior: First Evidence on a Causal Link (2012, background): “Typically, these papers try to identify factors (both on an individual- or on a more aggregated-level) that are correlated with a high level of tax morale (e. g. Torgler, 2006; Frey and Torgler, 2007).”
Do Ethics Matter? Tax Compliance and Morality (2011, background): “These surveys conclude, among other things, that those who comply view tax evasion as “immoral”, that compliance is higher if a “moral appeal” to taxpayer is made by government, that the low social standing of tax evaders can be an effective deterrent, that individuals with tax evaders as friends ar”
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].”
Leaders as role models and ‘belief managers’ in social dilemmas (2018, background): “We follow Gächter and Renner (2010) in how we elicited and incentivized beliefs.”
Progressive taxation and tax morale (2011, neutral): “Another shortcoming of the question refers to the fact that taxpayers might find tax evasion justifiable if tax revenue is used for, say, financing a dictator’s war machine (Frey and Torgler 2007).”
Tax Morale, Eastern Europe and European Enlargement (2011, background): “This analysis complements the previous studies that have explored tax morale in the 1990s (Torgler 2003, 2007b, Frey & Torgler 2007).”
Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “In particular, people tend to comply with the law more regularly than what the model would suggest given that in most countries fines and audit probabilities are rather low (Alm, McClelland, and Schulze, 1992; Andreoni, Erard, and Feinstein, 1998; Dhami and al-Nowaihi, 2007; Frey and Torgler, 2007).”
The Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria (2014, background): “53 Frey and Torgler (2007) study tax morale as a function of the perceived tax evasion of others, and show similar results from a two-stage least square procedure with both instrumental variables and the filtering technique.”
Nudges, Social Norms, and Permanence in Agri-environmental Schemes (2015, background): “Tax payers seem to be largely influenced in their tax morale by the perception that they have of the behaviour of others and can therefore also be considered as conditional co-operators (Frey and Torgler, 2007).”