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Tax compliance and tax morale : a theoretical and empirical analysis

Author: Benno Torgler
Publisher: Cheltenham, UK ; Northampton, MA : Edward Elgar, ©2007.
Edition/Format:   Print book : Document   Computer File : EnglishView all editions and formats
Database:WorldCat
Summary:
"The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax  Read more...
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Genre/Form: Cross-cultural studies
Additional Physical Format: Online version:
Torgler, Benno, 1972-
Tax compliance and tax morale.
Cheltenham, UK ; Northampton, MA : Edward Elgar, ©2007
(OCoLC)655072836
Material Type: Document, Internet resource
Document Type: Book, Computer File, Internet Resource
All Authors / Contributors: Benno Torgler
ISBN: 9781845427207 1845427203 1847207200 9781847207203
OCLC Number: 76141732
Description: ix, 307 pages : illustrations ; 24 cm
Contents: 1. Introduction --
2. What do we know about tax morale and tax compliance? --
3. Speaking to theorists and searching for facts : tax morale and tax compliance in experiments --
4. The importance of faith : tax morale and religiosity --
5. Tax morale and institutions --
6. Tax morale in Latin America --
7. Does culture matter? A comparison of tax morale in the former East and West Germany --
8. Moral suasion : an alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland --
9. Tax amnesties and political participation.
Responsibility: Benno Torgler.
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Abstract:

Considers the evidence that suggests that enforcement efforts cannot explain the high degree of tax compliance within society. This work provides important insights into the factors that shape the  Read more...

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'The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies.' -- Margaret Read more...

 
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