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Causes and Consequences of Tax Morale: An Empirical Investigation

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Author Info
Torgler, Benno
Demir, Ihsan C.
Macintyre, Alison
Schaffner, Markus () (School of Economics and Finance, Faculty of Business, Queensland University of Technology and CREMA – Center for Research in Economics, Department of Public Finance, Afyon Kocatepe University, Afyon, Turkey)

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Abstract

Many taxpayers truthfully declare their income to the tax administration. Why is this the case given that there is a relatively low likelihood of being audited? One answer could be found in tax morale of the citizens. Using micro data sets from the USA and Turkey, we find a significant correlation between tax morale and tax evasion after controlling for a variety of factors. Furthermore, we analyse tax morale as a dependent variable and study the determinants that shape it. The results indicate that factors such as the tax administration, tax system and the perceived tax burden, tax awareness, compliance perceptions, trust in officials, the state and others, institutional quality such as corruption, the willingness to obey and religiosity have a relatively strong impact on tax morale.

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Publisher Info
Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

Volume (Year): 38 (2008)
Issue (Month): 2 (September)
Pages: 313-339
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Handle: RePEc:eap:articl:v:38:y:2008:i:2:p:313-339

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Related research
Keywords: tax morale; tax compliance; tax evasion; tax system; tax administration; institutional quality; social capital; corruption; procedural fairness; obedience; tax burden;

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Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

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    Other versions:
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  5. Torgler, Benno, 2002. " Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Blackwell Publishing, vol. 16(5), pages 657-83, December. [Downloadable!] (restricted)
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  13. Lars Feld & Bruno Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  14. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale And Governance Quality," School of Economics and Finance Discussion Papers and Working Papers Series 225, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
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  15. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March. [Downloadable!] (restricted)
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  16. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  17. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
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