Progressive taxation and tax morale

By Philipp Doerrenberg, Andreas Peichl. Public Choice, 2011

133 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a1036feaf60648abf43e4ac75d96f397f1061f21

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1. I. Horodnic

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Citations in the corpus

• Taxes, corruption, and entry (2016, unknown): “The structure of tax policy in a country can also affect tax morale, the “intrinsic motivation to pay taxes which arises from the moral obligation to pay taxes as a contribution to society” (Doerrenberg and Peichl, 2013: 295), and make tax evasion more attractive.”
• Tax morale and institutional theory: a systematic review (2018, background): “…(2003a, c, d, 2004b, c), Williams and Martinez (2014) Pensioners/retired have higher tax morale relative to non-pensioners Cyan et al. (2016), Doerrenberg and Peichl (2010), Feld et al., 2008, Martins and Gomes (2014), Torgler (2005c), Torgler and Murphy (2004), Vythelingum et al.…”