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Benno Torgler

The IUP Journal of Public Finance, 2006, vol. IV, issue 2, 7-18

Abstract: This paper empirically examines the citizens' attitudes towards compliance using three different variables-justifiability of tax evasion, justifiability of corruption and justifiability of claiming government benefits without being entitled to it-in India, using the newest World Values Survey 1999-2001. Interestingly, these three aspects of rule evasion have not been intensively investigated in the literature and thus empirical findings are rare. The results indicate that similar determinants affect all three compliance variables and support the relevance of incorporating non-economic factors into the analysis of rule evasion.

Date: 2006
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Handle: RePEc:icf:icfjpf:v:04:y:2006:i:2:p:7-18