Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment

By R. Cummings, J. Martínez-Vázquez, M. McKee, Benno Torgler. 2009

548 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/9a99e0cf033ed41a9e991041d5d2ddefe234ad87

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Citations in the corpus

Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “Indeed, taxpayers voluntarily pay tax even under conditions of low tax enforcement due to their intrinsic motivation, rooted in the perception that paying tax is an obligation (Cummings et al., 2009).”
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy (2012, methodology): “22 Although see Cummings et al. (2009), which links, and finds internally consistent, survey-based evidence and artefactual field-based evidence.”
Cheating, emotions, and rationality: an experiment on tax evasion (2010, background): “Exceptions are Collins and Plumlee (1991), Alm et al. (1993), Cason and Gangadharan (2006), Cummings et al. (2009).”
From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “Cummings et al. (2009) use a lab-in-the-field experiment to analyse the role of governance quality on compliance.”
Do Ethics Matter? Tax Compliance and Morality (2011, result): “For example, there seem to be significant differences in the compliance behavior of student subjects in similar experiments but in different countries (Spain versus the United States (Alm, Sanchez and De Juan, 1995), or South Africa versus Botswana (Cummings et al., 2009), thereby suggesting that so”
Gender and Public Attitudes Toward Corruption and Tax Evasion (2010, unknown): “The tax compliance literature, for example, has documented a strong link between attitudes toward tax compliance and actual compliance (Cummings et al., 2009).”
Tax morale and public spending inefficiency (2011, methodology): “Cummings et al. (2009) use an experimental setting to show that tax morale increases with individual perceptions of good governance.”
Progressive taxation and tax morale (2011, unknown): “…that tax morale—usually defined as the intrinsic motivation to pay taxes which arises from the moral obligation to pay taxes as a contribution to society (see, e.g., Torgler 2007; Alm and Gomez 2008 or Cummings et al. 2009)—plays an important role in explaining observed tax evasion behavior.”
WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “, tax rates, audit rates, fine rates) but different social and institutional environments (Alm, Sanchez, and de Juan, 1995; Cummings et al., 2009; Andrighetto et al., 2016; Zhang et al., 2016).”
Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker (2016, methodology): “This method of eliciting risk attitudes has been employed to control for risk attitudes in several previous tax compliance experiments (see, e.g., Heinemann and Kocher, 2013; Cummings et al., 2009).”