The Influence of Ethical Attitudes on Taxpayer Compliance
AbstractNotes 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.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 47 (1994)
Issue (Month): 4 (December)
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