The Importance of Faith: Tax Morale and Religiosity

Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such as church attendance, religious education, being an active member of a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.

Keywords: Tax morale; Tax compliance; Religiosity (search for similar items in EconPapers)
JEL-codes: H26 H73 K42 (search for similar items in EconPapers)
Date: 2003-10
New Economics Papers: this item is included in nep-acc, nep-law and nep-pbe
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Citations: View citations in EconPapers (7)

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Related works:
Journal Article: The importance of faith: Tax morale and religiosity (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2003-08

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