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An Empirical Assessment of Tax Mentality

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  • Lewis, Alan
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    Article provided by in its journal Public Finance = Finances publiques.

    Volume (Year): 34 (1979)
    Issue (Month): 2 ()
    Pages: 245-57

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    Handle: RePEc:pfi:pubfin:v:34:y:1979:i:2:p:245-57

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    Cited by:
    1. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CREMA Working Paper Series 2007-01, Center for Research in Economics, Management and the Arts (CREMA).
    2. Abbi M Kedir & Meryem Duygun Fethi & Colin C Williams, 2011. "Evaluating tax evasion in the European Union: a case study of the prevalence and character of ‘envelope wage’ payments," Discussion Papers in Economics 11/33, Department of Economics, University of Leicester, revised Jun 2011.
    3. 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.
    4. Sanandaji, Tino & Wallace, Björn, 2010. "Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden," Working Paper Series 837, Research Institute of Industrial Economics.
    5. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    6. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
    7. Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(4), pages 421-437.
    8. Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim, 2011. "The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis," arqus Discussion Papers in Quantitative Tax Research 121, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.

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