Tax Compliance and Tax Morale

Benno Torgler

in Books from Edward Elgar Publishing

Abstract: The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens’ attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens’ willingness to cooperate with tax legislations in different societies.

Keywords: Economics and Finance (search for similar items in EconPapers)
JEL-codes: H0 (search for similar items in EconPapers)
Date: 2007
ISBN: 9781845427207
References: Add references at CitEc
Citations: View citations in EconPapers (379)

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Chapters in this book:

Ch 1 Introduction

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Ch 2 What do we Know About Tax Morale and Tax Compliance?

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Ch 3 Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments

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Ch 4 The Importance of Faith: Tax Morale and Religiosity

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Ch 5 Tax Morale and Institutions

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Ch 6 Tax Morale in Latin America

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Ch 7 Does Culture Matter? A Comparison of Tax Morale in the Former East and West Germany

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Ch 8 Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment in Switzerland

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Ch 9 Tax Amnesties and Political Participation

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Persistent link: https://EconPapers.repec.org/RePEc:elg:eebook:4096

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