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Tax morale and direct democracy · Study

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ArticleTax morale and direct democracy

Benno Torgler2004

Article2004

Tax morale and direct democracy

349 citations·0/0 files stored·European Journal of Political Economy

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Taxation and Compliance Studies Economic and Fiscal Studies Local Government Finance and Decentralization

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References

1992Why do people pay taxes?2002Trust breeds trust: How taxpayers are treated 2002Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments 1996Tax rates, tax administration and income tax evasion in Switzerland

Cited by

2012Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia 2010The determinants of tax morale in comparative perspective: Evidence from European countries 2010Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance 2013The effect of tax enforcement on tax morale 2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation 2014Determinants of tax revenue in OECD countries over the period 2001–2011 2013Behavioral dynamics of tax evasion – A survey 2018Tax morale and institutional theory: a systematic review

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2018WHAT MOTIVATES TAX COMPLIANCE?article · 4 shared references 2007What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*article · 4 shared references 2008Causes and Consequences of Tax Morale: An Empirical Investigationarticle · 4 shared references 2013Behavioral dynamics of tax evasion – A surveyarticle · 4 shared references 2004Tax morale in Asian countriesarticle · 4 shared references 2009Local autonomy, tax morale, and the shadow economyarticle · 4 shared references

Details

Year2004

Typearticle

Published2004-09-25

VenueEuropean Journal of Political Economy

ISSN-L0176-2680

Languageen

Citations349

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/j.ejpoleco.2004.08.002

openalex_workW1528231216

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