Benno Torgler
Dados Biográficos
| ID | 304828 |
|---|---|
| NOME | Benno Torgler |
| PRENOMES | Benno |
| SOBRENOME | Torgler |
| ASSINATURA | TORGLER B |
| AFILIAÇÕES | Queensland University of Technology |
| ORCID | 0000-0002-9809-963X |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 75 |
| TOTAL DE CITAÇÕES | 464 |
| TOTAL COMO AUTOR | 75 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2001 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 12 |
Treating the Incumbent Patient in Triage
Allocating scarce intensive care resources requires decisions about both which patients should receive priority and which rules should guide those choices. We investigate how the procedural allocation rule “first come, first served” (FCFS) shapes triage decisions. Using experimental ICU bed allocation scenarios, we examine how 8,227 scientists across disciplines, surveyed in April and May 2020, make life-and-death allocation decisions when patien…
Economics and legal influences on sex tourism
Sex tourism is a persistent and complex dimension of global mobility, often operating in legal and enforcement grey zones. Using a two-stage mixed-effects gravity model on a 1995–2018 dyadic panel (150+ countries), we estimate residual tourism flows unexplained by standard economic, geographic, and cultural factors. We find that destinations identified as sex tourism hubs attract significantly more inbound tourists than predicted. This effect is …
The beauty premium in politics? Perceptions and political behavior
We investigate whether physical attractiveness is associated with the behavior of elected politicians towards their voters, extending prior research that has focused on beauty's effects on electoral success. Leveraging the institutional features of Swiss politics, namely, mandatory disclosure of interest group affiliations and direct democracy allowing the identification of voter preferences, we link independent beauty ratings of Swiss politician…
Empowering the principal
Do first-generation immigrant scholars outperform native researchers? Evidence from US business schools
Sex Differences in Perception of Economic and Dating Access
Mating and labor markets are fundamental drivers of societal dynamics. Yet, equity of access to these domains differs between the sexes due to numerous biological, economic, psychological, and socio-cultural factors. These inequalities and their impacts can accentuate perceptions, preferences, and behaviors of males and females in different ways. Utilizing a large cross-sectional sample of those currently engaged in the Australian mating market (…
Multidimensional tax compliance attitude
Tracking a “radioactive tracer”
Lifespan and scientific leadership
This study investigates the potential relationship between scientific success and lifespan, with a particular focus on whether serving as President of the Royal Society is associated with a longer lifespan. Previous research has indicated that higher social status can confer health benefits, but it remains unclear whether holding leadership positions within esteemed academic organizations has a similar effect. To mitigate confounding factors, thi…
Patience Predicts Attitudes Toward Vaccination and Uptake of Vaccines
Vaccination is a pressing public health issue. We hypothesize that impatience (discounting future benefits of current actions) leads to lower vaccination rates and worse attitudes toward vaccines. In preregistered individual-level Study 1 ( N = 2,614), we document a positive and quantitatively small association (standardized coefficient = 0.06) between patience and attitudes toward vaccines. In Study 2 ( N = 76), national-level patience accounts …
Too cool for school
A large portion of the American electorate holds contempt for elected representatives who skip floor votes. As a result, political challengers, and the national political media in the U.S., rarely miss a chance to inform the electorate of the shirking behavior of its representatives. New research suggests that, in 2020, the leadership of the U.S. House of Representatives may have developed protection, albeit temporary, to legislators who engage i…
Religion as a Determinant of Relationship Stability
There is a burgeoning literature that investigates the effects of religion on relationship dissolution. This study is distinguished from prior scholarship in three broad areas: The investigation estimates the effect of religion on relationship stability using multiple measures of religious affiliation and religious observance; it is based on information of the respondent and their partner for both cohabiting and marital relationships; and it is p…
Importance of Religion after Adversity
After major adversity, some people rely on their religious faith and networks for comfort, support, and material goods and services. Consistent with this behavior are findings that adversity has a positive causal effect on the importance of religion in people's lives. Using a large high-frequency US dataset, we estimate the causal effects of natural disasters on stated religious importance and attendance at religious services. Effects are identif…
Cash and the Hidden Economy
Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategi…
Finally! How time lapse in Nobel Prize reception affects emotionality in the Nobel Prize banquet speeches
We have a limited understanding of the role emotions play in academia, as exploring emotions consistently and comparably is challenging due to the powerful influence of contextual factors. However, we have identified an interesting setting to empirically investigate the emotional response in academia by examining Nobel Prize winners. Scientists who aspire to earn a Nobel Prize are under pressure from their environment if they have not yet receive…
Cognitive architectures for artificial intelligence ethics
As artificial intelligence (AI) thrives and propagates through modern life, a key question to ask is how to include humans in future AI? Despite human involvement at every stage of the production process from conception and design through to implementation, modern AI is still often criticized for its “black box” characteristics. Sometimes, we do not know what really goes on inside or how and why certain conclusions are met. Future AI will face ma…
Relative trust and tax morale
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You are lying! How misinformation accusations spread on Twitter
Purpose Misinformation is notoriously difficult to combat. Although social media firms have focused on combating the publication of misinformation, misinformation accusations, an important by-product of the spread of misinformation, have been neglected. The authors offer insights into factors contributing to the spread of misinformation accusations on social media platforms. Design/methodology/approach The authors use a corpus of 234,556 tweets a…
Resilience to disaster
Behavioral Taxation
The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working with surveys and how the field could benefit from open government data initiatives. I focus on collaborative efforts among scientists as well as with the…
National identity predicts public health support during a global pandemic
Changing collective behaviour and supporting non-pharmaceutical interventions is an important component in mitigating virus transmission during a pandemic. In a large international collaboration (Study 1, N = 49,968 across 67 countries), we investigated self-reported factors associated with public health behaviours (e.g., spatial distancing and stricter hygiene) and endorsed public policy interventions (e.g., closing bars and restaurants) during …
Artificial intelligence in the field of economics
The history of AI in economics is long and winding, much the same as the evolving field of AI itself. Economists have engaged with AI since its beginnings, albeit in varying degrees and with changing focus across time and places. In this study, we have explored the diffusion of AI and different AI methods (e.g., machine learning, deep learning, neural networks, expert systems, knowledge-based systems) through and within economic subfields, taking…
Recognition and longevity
Using data for 387 Nobel Prize winners in physics, chemistry, or physiology/medicine from 1901 to 2000, this study focuses on the relation between the timing of prestigious awards and human longevity. In particular, it uses a linear regression model to examine how a winner’s longevity is affected by (1) the age at which the prestigious award is won, (2) the total number of prestigious awards collected, and (3) the delay between the Nobel Prize wo…
Which female makes it to the top? Exploring the gender differences in the role of nuanced personality and psychosocial traits in elite sports career progression
Predicting attitudinal and behavioral responses to Covid-19 pandemic using machine learning
At the beginning of 2020, COVID-19 became a global problem. Despite all the efforts to emphasize the relevance of preventive measures, not everyone adhered to them. Thus, learning more about the characteristics determining attitudinal and behavioral responses to the pandemic is crucial to improving future interventions. In this study, we applied machine learning on the multi-national data collected by the International Collaboration on the Social…
Tax morale and conditional cooperation
Culture differences and tax morale in the United States and in Europe
The importance of faith
The impact of tax morale and institutional quality on the shadow economy
Tax Morale, Rule-Governed Behaviour and Trust
Tax morale in Latin America
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax comp…
Patriotism's Impact on Cooperation with the State
Although it seems reasonable to assume that activating patriotism might motivate citizens to cooperate with the state in reaching societal goals, the empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little is known on whether patriotism can be manipulated without simultaneously triggering nationalism and on the psychological processes which determine the patriotism‐coope…
Trust and power as determinants of tax compliance across 44 nations
Conditional corruption
Behavior under Extreme Conditions
During the night of April 14, 1912, the RMS Titanic collided with an iceberg on her maiden voyage. Two hours and 40 minutes later she sank, resulting in the loss of 1,501 lives-more than two-thirds of her 2,207 passengers and crew. This remains one of the deadliest peacetime maritime disasters in history and by far the most famous. For social scientists, evidence about how people behaved as the Titanic sunk offers a quasi-natural field experiment…
Cross-Culture Comparison of Tax Morale and Tax Compliance
This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance
Local autonomy, tax morale, and the shadow economy
Politicians
Gender Variations of Physiological and Psychological Strain Amongst Police Officers
Suicide and Religion
Suicide has remained a persistent social phenomenon and now accounts for more deaths than motor vehicle accidents. There has been much debate, however, over which religious constructs might best explain the variation in suicide rates. Our empirical analysis reveals that even though theological and social differences between Catholicism and Protestantism have decreased, Catholics are still less likely than Protestants to commit or accept suicide. …
Man, Woman, “Other”
What Do We Know about Tax Fraud
Benno Torgler What Do We Know about Tax Fraud? An Overview of Recent Developments QUESTIONS ABOUT TAX FRAUD HAVE BEEN AROUND AS LONG AS TAXES themselves and will remain an area of discovery as long as taxes exist. To understand the impact of a tax system, it is important to know who complies with the tax law as well as who does not. Tax fraud is a large and growing problem in almost all countries. Consider the example of the US annual growth rate…
Church Voting Recommendations, Voter Preferences, and Political Decisions
In Switzerland, two key church institutions-the Conference of Swiss Bishops and the Federation of Protestant Churches-make public recommendations on how to vote for certain referenda. We leverage this situation to directly measure religious organizations' power to reflect and shape human decision making. That is, using a direct measure of voters' commitment to their religious institution, we analyze whether they are more likely to vote in line wi…
Against all odds? Exploring the role of game outcome uncertainty in season ticket holders’ stadium attendance demand
Resilience to disaster
Who perished on the Titanic? The importance of social norms
This paper seeks to empirically identify what factors make it more or less likely for people to survive in a life-threatening situation. Three factors relate to individual attributes of the persons onboard: physical strength, economic resources, and nationality. Two relate to social aspects: social support and social norms. The Titanic disaster is a life-or-death situation. Otherwise-disregarded aspects of human nature become apparent in such a d…
Too cool for school
A large portion of the American electorate holds contempt for elected representatives who skip floor votes. As a result, political challengers, and the national political media in the U.S., rarely miss a chance to inform the electorate of the shirking behavior of its representatives. New research suggests that, in 2020, the leadership of the U.S. House of Representatives may have developed protection, albeit temporary, to legislators who engage i…
Religion as a Determinant of Relationship Stability
There is a burgeoning literature that investigates the effects of religion on relationship dissolution. This study is distinguished from prior scholarship in three broad areas: The investigation estimates the effect of religion on relationship stability using multiple measures of religious affiliation and religious observance; it is based on information of the respondent and their partner for both cohabiting and marital relationships; and it is p…
Importance of Religion after Adversity
After major adversity, some people rely on their religious faith and networks for comfort, support, and material goods and services. Consistent with this behavior are findings that adversity has a positive causal effect on the importance of religion in people's lives. Using a large high-frequency US dataset, we estimate the causal effects of natural disasters on stated religious importance and attendance at religious services. Effects are identif…
Vito Tanzi, Policies, institutions and the dark side of economics
Speaking to Theorists and Searching for Facts
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.
Does Culture Matter? Tax Morale in an East-West-German Comparison
This paper provides a comparison of tax morale between inhabitants of East and West Germany after its post-reunification period, using World Value Survey data for the years 1990 and 1997. The setting of the German reunification is particularly interesting for the analysis of tax morale in that it is close to being a natural experiment. For the years 1990 and 1997 our findings show higher tax morale in East Germany than in West Germany. However, t…
Tax Morale, Rule-Governed Behaviour and Trust
Cross-Culture Comparison of Tax Morale and Tax Compliance
This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance
A Knight without a Sword? The Effects of Audit Courts on Tax Morale
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland sugg…
Tax morale and direct democracy
Tax morale in Latin America
The importance of faith
Culture differences and tax morale in the United States and in Europe
Tax Compliance and Tax Morale
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 morale) help to explain the high degre…
The determinants of individuals' attitudes towards preventing environmental damage
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax comp…
Tax morale and conditional cooperation
What Do We Know about Tax Fraud
Benno Torgler What Do We Know about Tax Fraud? An Overview of Recent Developments QUESTIONS ABOUT TAX FRAUD HAVE BEEN AROUND AS LONG AS TAXES themselves and will remain an area of discovery as long as taxes exist. To understand the impact of a tax system, it is important to know who complies with the tax law as well as who does not. Tax fraud is a large and growing problem in almost all countries. Consider the example of the US annual growth rate…
Tax morale affects tax compliance
The impact of tax morale and institutional quality on the shadow economy
Gender and Public Attitudes Toward Corruption and Tax Evasion
The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and t…
Serious tax noncompliance
This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fr…
Local autonomy, tax morale, and the shadow economy
Do Ethics Matter? Tax Compliance and Morality
Gender Variations of Physiological and Psychological Strain Amongst Police Officers
Auswirkungen von Macht auf das Überleben in Extremsituationen
Who perished on the Titanic? The importance of social norms
This paper seeks to empirically identify what factors make it more or less likely for people to survive in a life-threatening situation. Three factors relate to individual attributes of the persons onboard: physical strength, economic resources, and nationality. Two relate to social aspects: social support and social norms. The Titanic disaster is a life-or-death situation. Otherwise-disregarded aspects of human nature become apparent in such a d…
Behavior under Extreme Conditions
During the night of April 14, 1912, the RMS Titanic collided with an iceberg on her maiden voyage. Two hours and 40 minutes later she sank, resulting in the loss of 1,501 lives-more than two-thirds of her 2,207 passengers and crew. This remains one of the deadliest peacetime maritime disasters in history and by far the most famous. For social scientists, evidence about how people behaved as the Titanic sunk offers a quasi-natural field experiment…
Psychology (48 obras) · Economics (46 obras) · Political science (46 obras) · Social Psychology (37 obras) · Taxation and Compliance Studies (30 obras) · Law (28 obras) · Public economics (26 obras) · Business (21 obras) · Computer Science (21 obras) · Sociology (19 obras)