Tax morale in Australia: What shapes it and has it changed over time?

By Benno Torgler, Kristina Murphy. 2004

120 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/faab6b25bad9e9b540c79ab6f3864acc55a7bced

How researchers see this paper

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

1. Larissa Margareta Batrancea
2. Christoph Kogler
3. A. Nichita
4. József Pántya
5. Alexis Belianin
6. E. Kirchler
7. Fany Inasius
8. James Alm

Citations in the corpus

• Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Some researchers define tax morale as the intrinsic motivation to pay taxes (Alm & Torgler, 2006; Feld & Frey, 2002) or ‘‘internalized obligation to pay tax’’ (Braithwaite & Ahmed, 2005), while others link it with ‘‘civic duty’’ (Orviska & Hudson, 2002) or tax ethics (Torgler & Murphy, 2004).”