What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
AbstractConsiderable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Copyright (c) 2007 Southwestern Social Science Association.
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Bibliographic InfoArticle provided by Southwestern Social Science Association in its journal Social Science Quarterly.
Volume (Year): 88 (2007)
Issue (Month): 2 ()
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Other versions of this item:
- Torgler, Benno & Schneider, Friedrich, 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers 2117, Institute for the Study of Labor (IZA).
- Torgler, Benno & Schneider, Friedrich G., 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt5q14k3wr, Berkeley Olin Program in Law & Economics.
- Friedrich G. Schneider & Benno Torgler, 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers 2006-08, Department of Economics, Johannes Kepler University Linz, Austria.
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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