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Attitudes Toward Paying Taxes in the USA: An Empirical Analysis

In: The Ethics of Tax Evasion

Author

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  • Benno Torgler

    (Queensland University of Technology)

Abstract

People mostly pay their taxes although there is a low probability of getting caught and being penalized. Thus, new attempts in the tax compliance literature try to go beyond standard economic theory. This chapter examines citizens’ attitudes toward paying taxes – what is sometimes termed their “tax morale,” or the intrinsic motivation to pay taxes. Tax morale may be a key determinant to explain why people are honest. However, there are not many papers that explore the concept of tax morale theoretically and empirically. This study, based on the World Values Survey, therefore attempts to fill this gap in the literature, focusing on tax morale in the USA. Societal variables, such as trust or pride, have been identified as key determinants that shape tax morale in the USA. The results also show an increase of tax morale between 1982 and 1995.

Suggested Citation

  • Benno Torgler, 2012. "Attitudes Toward Paying Taxes in the USA: An Empirical Analysis," Springer Books, in: Robert W. McGee (ed.), The Ethics of Tax Evasion, chapter 0, pages 269-283, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4614-1287-8_16
    DOI: 10.1007/978-1-4614-1287-8_16
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    Cited by:

    1. Uyar, Ali & Nimer, Khalil & Kuzey, Cemil & Shahbaz, Muhammad & Schneider, Friedrich, 2021. "Can e-government initiatives alleviate tax evasion? The moderation effect of ICT," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
    2. Lovemore George Mwanandi, 2020. "Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(11), pages 326-343, November.
    3. Fadi Alasfour, 2019. "Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan," Journal of Business Ethics, Springer, vol. 155(1), pages 243-258, March.

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