Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence

By R. Cummings, J. Martínez-Vázquez, M. McKee, Benno Torgler. 2005

197 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/93537bcbeea330b1d33bc275e59ea801f8e1e7ff

How researchers see this paper

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

Citations in the corpus

Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications (2006, background): “Falk (2004) tests this prediction in a field experiment and finds it unambiguously supported.”
The effect of tax enforcement on tax morale (2013, unknown): “Tax morale is a non-monetary factor that has been defined as the intrinsic motivation to pay taxes (Cummings et al., 2005), since at first glance it has nothing to do with the system of external rewards and punishments. In some studies tax morale has been treated as an exogenous characteristic of th”
Tax morale and institutional theory: a systematic review (2018, background): “…the perceived fairness of the government, the higher the tax morale Alasfour et al. (2016), Alm and Gomez (2008), Çevik (2016), Cyan et al. (2016), Cummings et al. (2005, 2009), Frey (2003), Niesiobędzka (2014), Torgler and Schaffner (2007), Torgler et al. (2008), Vythelingum et al.…”
Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the 'Slippery Slope Framework' (2010, unknown): “Differences between tax compliance in Botswana and South Africa were found to be due to differences in perceived tax administration and taxpayers’ attitudes towards the government (Cummings et al. 2005).”
Taxation and State-Building in Developing Countries (2008, background): “And a study of tax compliance in Botswana and South Africa reported that taxpayers in Botswana rated government fairness and efficiency considerably higher than did taxpayers in South Africa, and their self-reported tax compliance was also higher (Cummings et al. 2005).”
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries (2006, unknown): “Previous studies have pointed out that differences in compliance behavior across cultures are driven by differences in tax administration and citizen attitudes toward governments (e.g., Alm, Sanchez, and de Juan, 1995; Cummings et al., 2005; Alm and Torgler, 2006).”