The Influence of Ethical Attitudes on Taxpayer Compliance
Philip M.J. Reckers,
Debra L. Sanders and
Stephen J. Roark
National Tax Journal, 1994, vol. 47, issue 4, 825-36
Abstract:
Notes that ethical beliefs generally have not been considered in behavioral models of tax compliance, and argues that taxpayers' moral beliefs are highly significant -- and may represent the missing variable in compliance decision-making models.
Date: 1994
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Citations: View citations in EconPapers (34)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:4:p:825-36
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