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Tax Morale and Institutions

In: Tax Compliance and Tax Morale

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Abstract

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 degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens’ willingness to cooperate with tax legislations in different societies.

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  • ., 2007. "Tax Morale and Institutions," Chapters, in: Tax Compliance and Tax Morale, chapter 5, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:4096_5
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    File URL: https://www.elgaronline.com/view/9781845427207.00009.xml
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    1. Rosenfeld, Martin T. W. & Hornych, Christoph, 2008. "Is There a Way for Old Industrial Districts to Become Attractive for Cultural Industry? The Case of Media Businesses in Halle (Saale), Germany," IWH Discussion Papers 15/2008, Halle Institute for Economic Research (IWH).

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    Economics and Finance;

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