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Tax morale in Latin America

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As found by EconAcademics.org, the blog aggregator for Economics research:
  1. On the ethics of research cloning
    by Economic Logician in Economic Logic on 2011-04-30 19:51:00

Citations

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Cited by:

  1. Richard Agbanyo & Godwin Musah & James Ntiamoah Doku & Joseph Quarshie & Nyuregbee Yahbewobr Dery, 2024. "Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(4), pages 2063-2095, May.
  2. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  3. Canale, Fernanda & Müller, Claudio & Laveren, Eddy & Cambré, Bart, 2024. "The role of the family and the institutional context for ambidexterity in Latin American family firms," Journal of Family Business Strategy, Elsevier, vol. 15(1).
  4. Hallerberg, Mark & Scartascini, Carlos, 2017. "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
  5. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016. "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
  6. Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2024. "Tax morale and social capital: An empirical investigation among European citizens," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(2), pages 441-476, June.
  7. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
  8. Jorge Martinz-Vazquez & Benno Torgler, 2005. "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series 2005-33, Center for Research in Economics, Management and the Arts (CREMA).
  9. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  10. Roberto Dell'Anno & Adalgiso Amendola, 2008. "Istituzioni, Diseguaglianza ed Economia Sommersa: quale relazione?," Quaderni DSEMS 24-2008, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia.
  11. Halla Martin, 2012. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
  12. Esteban Muñoz-Sobrado & Amedeo Piolatto & Antoine Zerbini & Federica Braccioli, 2024. "The Taxing Challenges of the State: Unveiling the Role of Fiscal & Administrative Capacity in Development," Working Papers 1432, Barcelona School of Economics.
  13. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
  14. Antonio Baez-Morales, 2015. "“Determinants of Micro Firm Informality in Mexican States 2008-2012”," AQR Working Papers 201509, University of Barcelona, Regional Quantitative Analysis Group, revised Apr 2015.
  15. Désirée Teobaldelli, 2011. "Federalism and the shadow economy," Public Choice, Springer, vol. 146(3), pages 269-289, March.
  16. Martin Halla, 2011. "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 11, Edward Elgar Publishing.
  17. Orkhan Nadirov & Khatai Aliyev & Bruce Dehning & Ilaha Sharifzada & Rafiga Aliyeva, 2021. "Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction," Sustainability, MDPI, vol. 13(21), pages 1-10, November.
  18. David Rodriguez-Justicia & Bernd Theilen, 2023. "Ideological alignment, public sector size and tax morale: empirical evidence from OECD economies," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
  19. Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
  20. Zeeshan Noor Siddiqui, 2017. "Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(3), pages 258-288, September.
  21. Ryta Dziemianowicz, 2017. "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(2), pages 123-140, June.
  22. Colin C. Williams & Ioana A. Horodnic, 2015. "Who Participates in the Undeclared Economy in South-Eastern Europe? An Evaluation of the Marginalization Thesis," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 13(2), pages 157-175.
  23. Torgler, Benno & Schneider, Friedrich, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Berkeley Olin Program in Law & Economics, Working Paper Series qt26s710z8, Berkeley Olin Program in Law & Economics.
  24. Joseph Mawejje & Ibrahim Mike Okumu, 2016. "Tax Evasion and the Business Environment in Uganda," South African Journal of Economics, Economic Society of South Africa, vol. 84(3), pages 440-460, September.
  25. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April.
  26. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
  27. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  28. Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
  29. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 7, pages iii-iii, Edward Elgar Publishing.
  30. Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series 012, World Institute for Development Economic Research (UNU-WIDER).
  31. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
  32. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," University of St. Gallen Department of Economics working paper series 2006 2006-04, Department of Economics, University of St. Gallen.
  33. Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023. "Az adócsalási hajlandóság empirikus vizsgálata [Willingness to evade tax in Hungary: an empirical analysis]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 192-212.
  34. Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2023. "Tax morale, fiscal capacity, and war," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(2), pages 445-474, June.
  35. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, vol. 18(1), pages 27-56, June.
  36. Alexander, Phyllis & Balavac-Orlic, Merima, 2022. "Tax morale: Framing and fairness," Economic Systems, Elsevier, vol. 46(1).
  37. Birskyte Liucija, 2014. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors," Scientific Annals of Economics and Business, Sciendo, vol. 61(1), pages 1-15, July.
  38. Gloria Alarcón-García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2020. "Shadow economy and national culture: A spatial approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 53-74, March.
  39. Justina A.V. Fischer & Benno Torgler, 2007. "Social Capital and Relative Income Concerns: Evidence from 26 Countries," CREMA Working Paper Series 2007-05, Center for Research in Economics, Management and the Arts (CREMA).
  40. Cãƒtãƒlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
  41. Francesco Flaviano Russo, 2018. "Reporting tax evasion," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 917-933, December.
  42. Alison Macintyre & Ho Fai Chan & Markus Schaffner & Benno Torgler, 2021. "National Pride and Tax Compliance: A Laboratory Experiment Using a Physiological Marker," CREMA Working Paper Series 2021-07, Center for Research in Economics, Management and the Arts (CREMA).
  43. Sebastian Lazăr & Bogdan-Gabriel Zugravu & Adina Dornean, 2020. "Taxes for the People or for the Government? A Global Governance Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(3), pages 389-407, September.
  44. Maria Arezzo, 2014. "Social Capital and Undeclared Work: An Empirical Analysis in Italy from 1998 to 2008," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 118(2), pages 695-709, September.
  45. Guglielmo Barone & Sauro Mocetti, 2011. "Tax morale and public spending inefficiency," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 724-749, December.
  46. Andy Sumner, 2012. "Where Will the World’s Poor Live? An Update on Global Poverty and the New Bottom Billion," Working Papers 305, Center for Global Development.
  47. Raffaella Coppier & Elisabetta Michetti & Luisa Scaccia, 2022. "Industrial structure and evasion dynamics, is there any link?," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 960-986, November.
  48. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 32(2), pages 231-250, June.
  49. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  50. Daniel Ortega & Carlos Scartascini, 2015. "Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance," IDB Publications (Working Papers) 91741, Inter-American Development Bank.
  51. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
  52. Alice Guerra & Brooke Harrington, 2023. "Regional variation in tax compliance and the role of culture," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 139-152, April.
  53. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
  54. Ortega, Daniel & Scartascini, Carlos, 2015. "Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance," Research Department working papers 821, CAF Development Bank Of Latinamerica.
  55. Joseph G. ATTILA, 2008. "Corruption, taxation and economic growth: theory and evidence," Working Papers 200829, CERDI.
  56. Mauro Marè & Antonello Motroni & Francesco Porcelli, 2015. "Family Ties and Underground Economy," Working papers 16, Società Italiana di Economia Pubblica.
  57. Martin Halla & Friedrich G. Schneider, 2005. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," Economics working papers 2005-05, Department of Economics, Johannes Kepler University Linz, Austria.
  58. Anna Alon & Amy Hageman, 2013. "The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust?," Journal of Business Ethics, Springer, vol. 116(3), pages 479-494, September.
  59. Mariana Gerstenbluth & Natalia Melgar & Juan Pablo Pagano & Maximo Rossi, 2012. "How do inequality affect tax morale in Latin America and Caribbean?," Revista de Economía del Rosario, Universidad del Rosario, December.
  60. Andy Sumner, 2012. "The Buoyant Billions: How “Middle Class†Are the New Middle Classes in Developing Countries? (And Why Does It Matter?)," Working Papers id:5169, eSocialSciences.
  61. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
  62. Boockmann, Bernhard & Rincke, Johannes, 2005. "Wirksamkeit der Bekämpfung der Schwarzarbeit durch die "Finanzkontrolle Schwarzarbeit": Empirische Untersuchung der Entwicklung der Schwarzarbeit und des hierauf bezogenen Bewusstseins- und ," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111459.
  63. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
  64. Peter Prazmowski, 2014. "Ricardian equivalence and fiscal distortions in the Dominican Republic," Empirical Economics, Springer, vol. 46(1), pages 109-125, February.
  65. repec:idq:ictduk:13663 is not listed on IDEAS
  66. Gächter, Simon & Renner, Elke, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," IZA Discussion Papers 8580, Institute of Labor Economics (IZA).
  67. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications - Books, The World Bank Group, number 6730.
  68. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
  69. repec:ebl:ecbull:v:26:y:2006:i:4:p:1-20 is not listed on IDEAS
  70. Esteban Muñoz Sobrado, 2022. "Taxing Moral Agents," CESifo Working Paper Series 9867, CESifo.
  71. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers 2011-05, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
  72. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  73. D’Hernoncourt, Johanna & Méon, Pierre-Guillaume, 2012. "The not so dark side of trust: Does trust increase the size of the shadow economy?," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 97-121.
  74. Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 216-227, April.
  75. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 5(2), pages 116-131, August.
  76. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  77. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  78. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  79. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
  80. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON.
  81. Abu Bakkar Siddique, 2024. "Corruption spills over on citizens: The case of self‐reported motivation to cheat on tax," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 839-860, July.
  82. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  83. Kenneth E. Fernandez & Michele Kuenzi, 2010. "Crime and Support for Democracy in Africa and Latin America," Political Studies, Political Studies Association, vol. 58(3), pages 450-471, June.
  84. Víctor Mauricio Castañeda Rodríguez, 2015. "Un modelo de elección de medidas tributarias. El caso de América Latina," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 17(32), pages 157-181, January-J.
  85. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  86. Mark Hallerberg & Carlos Scartascini, 2015. "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers) 90997, Inter-American Development Bank.
  87. Konstantinos Fotiadis & Prodromos Chatzoglou, 2022. "The tax morale of exhausted taxpayers. The case of Greece," Constitutional Political Economy, Springer, vol. 33(3), pages 354-377, September.
  88. Konte, Maty & Ndubuisi, Gideon, 2022. "Remittance dependence, support for taxation and quality of public services in Africa," MERIT Working Papers 2022-019, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  89. Raúl López-Pérez & Aldo Ramírez-Almudio, 2020. "Why people give to their governments: The role of outcome-oriented norms," Working Papers 2007, Instituto de Políticas y Bienes Públicos (IPP), CSIC.
  90. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
  91. Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023. "Multidimensional tax compliance attitude," Discussion Papers 2023/7, Free University Berlin, School of Business & Economics.
  92. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
  93. Kanat Abdulla & Balzhan Serikbayeva, 2022. "Adoption of fiscal devices and tax compliance. New evidence from Kazakhstan," Economics Bulletin, AccessEcon, vol. 42(2), pages 757-770.
  94. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
  95. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
  96. Andy Sumner, 2012. "The Buoyant Billions: How “Middle Class” Are the New Middle Classes in Developing Countries? (And Why Does It Matter?)," Working Papers 309, Center for Global Development.
  97. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  98. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
  99. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
  100. Flores-Macías, Gustavo A., 2018. "Building support for taxation in developing countries: Experimental evidence from Mexico," World Development, Elsevier, vol. 105(C), pages 13-24.
  101. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  102. Bejaković Predrag & Bezeredi Slavko, 2019. "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, vol. 10(2), pages 37-48, September.
  103. Ella Hugo & David A. Savage & Friedrich Schneider & Benno Torgler, 2021. "Two sides of the same coin or two different coins? Exploring the duality of corruption in Latin America," CREMA Working Paper Series 2021-26, Center for Research in Economics, Management and the Arts (CREMA).
  104. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
  105. Ariel Herbert Fambeu, 2018. "L'entourage influence‐t‐il le comportement informel des entreprises au Cameroun?," African Development Review, African Development Bank, vol. 30(4), pages 478-489, December.
  106. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
  107. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
  108. Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016. "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, vol. 45(S), pages 149-159.
  109. Belal Fallah, 2014. "The Pros and Cons of Formalizing Informal MSES in the Palestinian Economy," Working Papers 893, Economic Research Forum, revised Dec 2014.
  110. Schaltegger, Christoph A. & Torgler, Benno, 2007. "Government accountability and fiscal discipline: A panel analysis using Swiss data," Journal of Public Economics, Elsevier, vol. 91(1-2), pages 117-140, February.
  111. Luca Andriani & Gaygysyz Ashyrov, 2022. "Corruption and life satisfaction: Evidence from a transition survey," Kyklos, Wiley Blackwell, vol. 75(4), pages 511-535, November.
  112. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  113. Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2020. "How family ties affect trust, tax morale and underground economy," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 235-252.
  114. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
  115. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
  116. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
  117. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
  118. Víctor Mauricio Castaneda Rodríguez, 2014. "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," Revista Ecos de Economía, Universidad EAFIT, June.
  119. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(7), pages 722-738, July.
  120. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
  121. Paul Carrillo & Edgar Castro & Carlos Scartascini, 2017. "Do Rewards Work?: Evidence from the Randomization of Public Works," IDB Publications (Working Papers) 98459, Inter-American Development Bank.
  122. Salim Nuhu Ahmed & John M. Musah, 2018. "On asymmetric information and tax morale in developing countries," WIDER Working Paper Series wp-2018-12, World Institute for Development Economic Research (UNU-WIDER).
  123. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
  124. Amjad Abdallah Alkhatib & Hijattulah Abdul-Jabbar & Munusamy Marimuthu, 2018. "The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(4), pages 144-152, October.
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