Tax morale affects tax compliance
Evidence from surveys and an artefactual field experiment
Bibliographic Data
| ID | 23364628 |
|---|---|
| Authors | Ronald G Cummings (Georgia State University), Jorge Martinez-Vazquez, Jorgez Martínez-Vázquez (0000-0003-2230-9204, Georgia State University), Michael McKee (0000-0003-3437-5452, Appalachian State University, corresponding author), Benno Torgler (0000-0002-9809-963X, Queensland University of Technology) |
| Year | 2009 |
| Volume | 70 |
| Issue | 3 |
| Pages | 447-457 |
| Publication date | 2009-06-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Economic Behavior & Organization (JOURNAL) |
| Journal identifiers | ISSN: 0167-2681 • E-ISSN: 1879-1751 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.jebo.2008.02.010 |
| OpenAlex | W2109112888 |
| Language | EN |
| Citations received | 81 |
| References cited | 31 |
Business · Compliance (psychology) · Corporate governance · Economics · Enforcement · Political science · Public economics · Quality (philosophy) · Survey data collection · Variety (cybernetics) · Experimental Behavioral Economics Studies · Finance · Islamic Finance and Banking Studies · Psychology · Social Psychology · Taxation and Compliance Studies
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Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption
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Tax Morale
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Why do people pay taxes?
Taxpayer response to an increased probability of audit
Income tax evasion
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Income tax evasion
Risk Aversion and Incentive Effects
Fractionalization
Governance Matters III
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Governance Matters III
Tax Evasion and Tax Rates
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Cheating the Government
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Laboratory Experimentation in Economics
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Social Norms and Economic Theory
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| Unique citing works | 81 |
|---|---|
| Citations per year | 4,5 |
| Citation span | 2008 - 2026 (19) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 75 |