Tax Evasion, Civic Duty and the Law Abiding Citizen

By Marta Orviská, John Hudson. 2003

248 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/f9a365470f628e91ca169582a102d491880f209b

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Citations in the corpus

Tax morale in Latin America (2005, background): “The findings of Orviska and Hudson (2002) evaluating the British Social Attitudes Survey 1996 indicate that civic conscience has an impact on individuals’ perceptions of whether tax evasion is right or wrong . Furthermore, Torgler (2003) shows with the Taxpayer Opinion Survey that a higher obedien”
Factors affecting tax compliance behaviour in self assessment system (2011, background): “This could be explained by the fact that younger taxpayers who normally earn lower incomes are new to the tax system and they have been shown to have less well developed sense of moral obligation to pay tax (Orviska and Hudson, 2002; Wearing and Headey, 1997).”
Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers (2006, background): “Sakurai and Braithwaite (2003) found that the ideal tax practitioner is a low risk, no fuss practitioner who is honest and risk averse (see also Collins, Milliron, & Toy, 1990; Hite & Hasseldine, 2003; Hite & McGill, 1992; Murphy, 2003, 2004a).”
Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “Many studies on tax evasion found significant, but weak relationships between attitudes and self-reported tax evasion (e.g., Orviska & Hudson, 2002; Trivedi, Shehata, & Mestelman, 2004).”
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, background): “Frey (1997a) and Alm and Torgler (2006) define tax morale as the “intrinsic motivation to pay one’s taxes”, while Orviska and Hudson (2002) link tax morale to the concept of “civic duty” (or a sense of responsibility and loyalty to society).”
Tax morale : theory and empirical analysis of tax compliance (2003, background): “Recently, Orviska and Hudson (2002) found with the British Social Attitudes Survey that law abidance had a positive effect on tax morale.”
Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “Orviska and Hudson (2002) and Trivedi, Shehata and Mestelmen (2004) found a significant (but weak) relationship between tax evasion and ethics.”
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis (2005, background): “…24 CH - 4052 Basel www.crema-research.ch CREMA Center for Research in Economics, Management and the Arts Attitudes Towards Paying Taxes in Austria: An Empirical Analysis Benno Torgler Friedrich Schneider Working Paper No. 2004 - 27 Attitudes Towards Paying Taxes in Austria: An Empirical Analysis∗”
Social norms and conditional cooperative taxpayers (2010, unknown): “1 See, e.g., Alm et al. (1992), Lewis (1982, 1986), Orviska and Hudson (2003) , Torgler (2007) as well as chapter 6 in Cowell (1990).”