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Citations of
Benno Torgler

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The citations below have been collected in an experimental project, CitEc. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.

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Working papers

  1. Benno Torgler & Markus Schaffner & Bruno S. Frey & Sascha L. Schmidt, 2008. "Looking Awkward When Winning and Foolish When Losing: Inequity Aversion and Performance in the Field," CREMA Working Paper Series 2008-11, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Sabrina Teyssier, 2008. "Experimental Evidence on Inequity Aversion and Self-Selection between Incentive Contracts," Working Papers 0821, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
    2. Sabrina Teyssier, 2008. "Experimental Evidence on Inequity Aversion and Self-Selection between Incentive Contracts," Post-Print halshs-00303727_v1, HAL. [Downloadable!]

  2. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," CREMA Working Paper Series 2008-03, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  3. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CREMA Working Paper Series 2007-02, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:
    3. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:
    4. Schneider, Friedrich, 2008. "The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 89-111, March. [Downloadable!]
    5. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March. [Downloadable!]
    6. Johanna D'Hernoncourt & Pierre-Guillaume Méon, 2008. "The not so dark side of trust: Does trust increase the size of the shadow economy?," Working Papers CEB 08-030.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]

  4. Benno Torgler & Markus Schaffner, 2007. "Causes and Consequences of Tax Morale: An Empirical Investigation," CREMA Working Paper Series 2007-11, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  5. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2007. "Tax Effort: The Impact of Corruption, Voice and Accountability," CREMA Working Paper Series 2007-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Richard Bird & Eric Zolt, 2007. "Tax Policy in Emerging Countries," International Tax Program Papers 0707, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    2. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  6. Justina A.V. Fischer & Benno Torgler, 2007. "Social Capital and Relative Income Concerns: Evidence from 26 Countries," CREMA Working Paper Series 2007-05, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Fischer, Justina AV, 2008. "Competition and well-being: does market competition make people unhappy?," Working Paper Series in Economics and Finance 697, Stockholm School of Economics. [Downloadable!]
    2. D'Angelo, Emanuela & Lilla, Marco, 2007. "Is there more than one linkage between Social Network and Inequality?," IRISS Working Paper Series 2007-12, IRISS at CEPS/INSTEAD. [Downloadable!]
    3. Markus Schaffner & Benno Torgler, 2008. "Meet the Joneses: An Empirical Investigation of Reference Groups in Relative Income Position Comparisons," School of Economics and Finance Discussion Papers and Working Papers Series 234, School of Economics and Finance, Queensland University of Technology, revised 17 Jun 2008. [Downloadable!]
      Other versions:

  7. 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). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich, 2008. "Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," IZA Discussion Papers 3447, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    2. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  8. Benno Torgler & Neven T. Valev, 2007. "Public Attitudes Toward Corruption and Tax Evasion: Investigating the Role of Gender Over Time," School of Economics and Finance Discussion Papers and Working Papers Series 214, School of Economics and Finance, Queensland University of Technology. [Downloadable!]

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Bruno S. Frey & Benno Torgler, 2009. "Politicians: Be Killed or Survive," School of Economics and Finance Discussion Papers and Working Papers Series 242, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Working Papers 2008.39, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    4. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  9. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:

  10. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2007. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," CREMA Working Paper Series 2008-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Sarah L. Stafford, 2008. "Green Campus? An Analysis of the Factors that Drive Universities to Adopt Sustainable Practices," Working Papers 77, Department of Economics, College of William and Mary. [Downloadable!]
    2. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Justifiability of Littering: An Empirical Investigation," School of Economics and Finance Discussion Papers and Working Papers Series 233, School of Economics and Finance, Queensland University of Technology, revised 17 Jun 2008. [Downloadable!]
      Other versions:

  11. Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Yano, Yuki & Blandford, David, 2008. "Use of Penalties and Rewards in Agri-Environmental Policy," 82nd Annual Conference, March 31 - April 2, 2008, Royal Agricultural College, Cirencester, UK 36873, Agricultural Economics Society. [Downloadable!]

  12. Benno Torgler & Friedrich Schneider, 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers 2117, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich, 2008. "Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," IZA Discussion Papers 3447, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    3. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    4. Benno Torgler & Neven T. Valev, 2007. "Public Attitudes Toward Corruption and Tax Evasion: Investigating the Role of Gender Over Time," School of Economics and Finance Discussion Papers and Working Papers Series 214, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
    5. Liliane Karlinger, 2008. "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," Vienna Economics Papers 0802, University of Vienna, Department of Economics. [Downloadable!]
      Other versions:
    6. Benno Torgler & Neven T. Valev, 2006. "Women and Illegal Activities: Gender Differences and Women’s Willingness to Comply over Time," CREMA Working Paper Series 2006-15, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

  13. Benno Torgler & Neven T. Valev, 2006. "Women and Illegal Activities: Gender Differences and Women’s Willingness to Comply over Time," CREMA Working Paper Series 2006-15, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Christiane Schwieren & Doris Weichselbaumer, 2008. "Does competition enhance performance or cheating? A laboratory experiment," NRN working papers 2008-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria. [Downloadable!]
      Other versions:
    2. Fernanda Rivas, 2006. "An experiment on corruption and gender," Documentos de Trabajo (working papers) 0806, Department of Economics - dECON. [Downloadable!]
      Other versions:
    3. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  14. Benno Torgler & Sascha L. Schmidt & Bruno S. Frey, 2006. "Relative Income Position And Performance: An Empirical Panel Analysis," IEW - Working Papers iewwp268, Institute for Empirical Research in Economics - IEW. [Downloadable!]
    Other versions:

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. Johannes Abeler & Steffen Altmann & Sebastian Kube & Matthias Wibral, 2006. "Reciprocity and Payment Schemes: When Equality Is Unfair," IZA Discussion Papers 2500, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    3. Thomas Cornelißen & Christian Pfeifer, 2007. "The Impact of Participation in Sports on Educational Attainment: New Evidence from Germany," SOEPpapers 68, DIW Berlin, The German Socio-Economic Panel (SOEP). [Downloadable!]
      Other versions:
    4. Alex Bryson & Bernd Frick & Rob Simmons, 2009. "The Returns to Scarce Talent: Footedness and Player Remuneration in European Soccer," CEP Discussion Papers dp0948, Centre for Economic Performance, LSE. [Downloadable!]
      Other versions:

  15. Benno Torgler, 2006. "Trust in International Organizations: An Empirical Investigation Focusing on the United Nations," CREMA Working Paper Series 2006-20, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Justina A.V. Fischer & Frank Somogyi, 2009. "Globalization and Protection of Employment," KOF Working papers 09-238, KOF Swiss Economic Institute, ETH Zurich. [Downloadable!]
      Other versions:
    2. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Environmental Participation and Environmental Motivation," School of Economics and Finance Discussion Papers and Working Papers Series 238, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," School of Economics and Finance Discussion Papers and Working Papers Series 227, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    4. Fischer, Justina AV & Hahn, Volker, 2008. "Determinants of Trust in the European Central Bank," Working Paper Series in Economics and Finance 695, Stockholm School of Economics. [Downloadable!]
      Other versions:

  16. Benno Torgler & Sascha L. Schmidt & Bruno S. Frey, 2006. "The Power of Positional Concerns: A Panel Analysis," CREMA Working Paper Series 2006-19, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Markus Schaffner & Benno Torgler, 2008. "Meet the Joneses: An Empirical Investigation of Reference Groups in Relative Income Position Comparisons," School of Economics and Finance Discussion Papers and Working Papers Series 234, School of Economics and Finance, Queensland University of Technology, revised 17 Jun 2008. [Downloadable!]
      Other versions:

  17. Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," CREMA Working Paper Series 2006-11, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics. [Downloadable!]
    2. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    3. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series 209, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    4. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:
    5. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    6. Konrad, Kai A. & Qari, Salmai, 2009. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," IZA Discussion Papers 4121, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    7. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17308, University Library of Munich, Germany. [Downloadable!]
    8. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:
    9. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    10. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17287, University Library of Munich, Germany. [Downloadable!]
    11. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    12. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June. [Downloadable!]

  18. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Friedrich Heinemann, 2009. "Economic Crisis and Morale," Working Papers CEB 09-046.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
    2. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    3. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    4. Werner Güth & Vittoria Levati & Rupert Saugruber, 2005. "Tax morale and (de-)centralization: An experimental study," Public Economics 0511014, EconWPA. [Downloadable!]
      Other versions:
    5. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  19. Benno Torgler & Maria A. Garcia-Valiñas, 2005. "The Determinants of Individuals’ Attitudes Towards Preventing Environmental Damage," Working Papers 2005.110, Fondazione Eni Enrico Mattei. [Downloadable!]
    Published as:

    Cited by:

    1. Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007. "Environmental and Pro-Social Norms: Evidence from 30 Countries," Working Papers 2007.84, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    2. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Environmental Participation and Environmental Motivation," School of Economics and Finance Discussion Papers and Working Papers Series 238, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. María A. García-Valiñas & Benno Torgler, 2008. "Impuestos y Protección Medioambiental: Un Análisis de las Preferencias Individuales a nivel Europeo," Working Papers 03-2008, Institute of Local Public Finance. [Downloadable!]
    4. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," School of Economics and Finance Discussion Papers and Working Papers Series 227, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    5. Benno Torgler & Maria A. Garcia-Valiñas, 2006. "Participation in Environmental Organizations: Political Interest and State Capacity," CREMA Working Paper Series 2006-14, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    6. Benno Torgler & Maria A.Garcia-Valinas, 2006. "Participation in Environmental Organizations: An Empirical Analysis," CREMA Working Paper Series 2006-06, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

  20. Jorge Martinz-Vazquez & Benno Torgler, 2005. "The Evolution of Tax Morale in Modern Spain," CREMA Working Paper Series 2005-33, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON. [Downloadable!]
      Other versions:
    2. Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 73-87, March. [Downloadable!]
    3. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    4. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    5. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  21. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON. [Downloadable!]
      Other versions:

  22. Christoph A. Schaltegger & Benno Torgler, 2005. "Trust and Fiscal Performance: A Panel Analysis with Swiss Data," CREMA Working Paper Series 2005-05, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. Benno Torgler, 2006. "Trust in International Organizations: An Empirical Investigation Focusing on the United Nations," CREMA Working Paper Series 2006-20, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    3. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]

  23. James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," CREMA Working Paper Series 2005-27, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Justifiability of Littering: An Empirical Investigation," School of Economics and Finance Discussion Papers and Working Papers Series 233, School of Economics and Finance, Queensland University of Technology, revised 17 Jun 2008. [Downloadable!]
      Other versions:
    2. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," IZA Discussion Papers 2541, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    3. Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007. "Environmental and Pro-Social Norms: Evidence from 30 Countries," Working Papers 2007.84, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    4. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:
    5. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Environmental Participation and Environmental Motivation," School of Economics and Finance Discussion Papers and Working Papers Series 238, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    6. Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 73-87, March. [Downloadable!]
    7. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    8. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    9. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," School of Economics and Finance Discussion Papers and Working Papers Series 227, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    10. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    11. Benno Torgler & Maria A. Garcia-Valiñas, 2006. "Participation in Environmental Organizations: Political Interest and State Capacity," CREMA Working Paper Series 2006-14, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    12. Benno Torgler & Maria A.Garcia-Valinas, 2006. "Participation in Environmental Organizations: An Empirical Analysis," CREMA Working Paper Series 2006-06, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    13. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  24. Benno Torgler & Maria A. Garcia-Valiñas, 2005. "The Willingness to Pay for Preventing Environmental Damage," CREMA Working Paper Series 2005-22, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Auci Sabrina & Becchetti Leonardo & Rando Luca, 2006. "Testing crucial model assumptions: the income/willingness to pay for the environment nexus in the Environmental Kutznetz Curve," Departmental Working Papers 239, Tor Vergata University, CEIS. [Downloadable!]

  25. Benno Torgler & Sascha Schmidt, 2005. "What Shapes Players’ Performance in Soccer? Empirical Findings from a Panel Analysis," CREMA Working Paper Series 2005-25, Center for Research in Economics, Management and the Arts (CREMA), revised Jan 2006. [Downloadable!]
    Published as:

    Cited by:

    1. Francisco González Gómez & Andrés J. Picazo Tadeo, 2008. "Can we be satisfied with our football team? Evidence from spanish professional football," ThE Papers 08/11, Department of Economic Theory and Economic History of the University of Granada.. [Downloadable!]
    2. Tara Watson & Sara McLanahan, 2009. "Marriage Meets the Joneses: Relative Income, Identity, and Marital Status," NBER Working Papers 14773, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Alex Bryson & Bernd Frick & Rob Simmons, 2009. "The Returns to Scarce Talent: Footedness and Player Remuneration in European Soccer," CEP Discussion Papers dp0948, Centre for Economic Performance, LSE. [Downloadable!]
      Other versions:

  26. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence," International Studies Program Working Paper Series, at AYSPS, GSU paper0516, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:

    Cited by:

    1. David A. Grigorian & Hamid Reza Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 07/106, International Monetary Fund. [Downloadable!]
    2. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Andrew E. Clark & David Masclet & Marie-Claire Villeval, 2006. "Effort and Comparison Income: Experimental and Survey Evidence," IZA Discussion Papers 2169, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    4. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
      Other versions:
    5. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    6. Benno Torgler & Friedrich Schneider, 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers 2117, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    7. Kroneberg, Clemens & Heintze, Isolde & Mehlkop, Guido, 2008. "On shoplifting and tax fraud: An action-theoretic analysis of crime," Sonderforschungsbereich 504 Publications 08-16, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
    8. Hibbs, Douglas A., 2009. "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," MPRA Paper 15897, University Library of Munich, Germany. [Downloadable!]
      Other versions:
    9. Andrew E. Clark & David Masclet & Marie-Claire Villeval, 2006. "Effort and comparison income: Survey and experimental evidence," PSE Working Papers 2006-03, PSE (Ecole normale supérieure). [Downloadable!]
      Other versions:
    10. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
    11. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working Papers 1, University of Torino, Department of Economics and Public Finance "G. Prato". [Downloadable!]

  27. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance. [Downloadable!]

    Cited by:

    1. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance. [Downloadable!]
    2. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    3. Jan Werner, 2008. "Fiskaldezentralisierung - Optionen und Handlungsfelder für die künftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ," Working Papers 04-2008, Institute of Local Public Finance. [Downloadable!]

  28. Benno Torgler, 2004. "‘La Grande Boucle’: Determinants of Success at the Tour de France," CREMA Working Paper Series 2004-22, Center for Research in Economics, Management and the Arts (CREMA), revised May 2005. [Downloadable!]

    Cited by:

    1. Rebeggiani, Luca & Tondani, David, 2006. "Organisational Forms in Professional Cycling - Efficiency Issues of the UCI Pro Tour," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-345, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]

  29. Benno Torgler, 2004. "‘Historical Excellence’ in Football World Cup Tournaments: Empirical Evidence with Data From 1930 to 2002," CREMA Working Paper Series 2004-18, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Benno Torgler, 2004. "‘La Grande Boucle’: Determinants of Success at the Tour de France," CREMA Working Paper Series 2004-22, Center for Research in Economics, Management and the Arts (CREMA), revised May 2005. [Downloadable!]

  30. Benno Torgler & Neven T. Valev, 2004. "Corruption and Age," CREMA Working Paper Series 2004-24, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06. [Downloadable!] (restricted)
      Other versions:
    2. Bruno S. Frey & Benno Torgler, 2009. "Politicians: Be Killed or Survive," School of Economics and Finance Discussion Papers and Working Papers Series 242, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Benno Torgler & María A. García Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," Working Papers 2008.18, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    4. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  31. Christoph A. Schaltegger & Benno Torgler, 2004. "Growth Effects of Public Expenditure on the State and Local Level: Evidence from a Sample of Rich Governments," CREMA Working Paper Series 2004-16, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Berggren, Niclas & Bergh, Andreas & Bjørnskov, Christian, 2009. "The growth effects of institutional instability," Working Papers 2009:8, Lund University, Department of Economics. [Downloadable!]
      Other versions:

  32. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    Other versions:

    Cited by:

    1. David A. Grigorian & Hamid Reza Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 07/106, International Monetary Fund. [Downloadable!]
    2. Jorge Martinez-Vazquez, 2006. "Pakistan: A Preliminary Assessment of the Federal Tax System," International Studies Program Working Paper Series, at AYSPS, GSU paper0624, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    3. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway. [Downloadable!]
    4. Raghbendra Jha & T. Palanivel, 2007. "Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region," Departmental Working Papers 2007-02, Australian National University, Economics RSPAS. [Downloadable!]
      Other versions:
    5. Nikopour , Hesam & Shah Habibullah, Muzafar & Schneider, Friedrich & Law, Siong Hook, 2009. "Foreign Direct Investment and Shadow Economy: A Causality Analysis Using Panel Data," MPRA Paper 14485, University Library of Munich, Germany. [Downloadable!]
    6. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    7. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, esocialsciences.com. [Downloadable!]
      Other versions:
    8. Abhijit Sen Gupta, 2007. "Determinants of Tax Revenue Efforts in Developing Countries," IMF Working Papers 07/184, International Monetary Fund. [Downloadable!]
    9. Richard Bird & Jorge Martinez-Vazquezb & Benno Torgler, 2007. "Tax Effort: The Impact of corruption, Voice and Accountability," International Tax Program Papers 0702 Classification - JEL, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    10. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    11. Chiumya, Chiza, 2007. "The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options," MPRA Paper 9860, University Library of Munich, Germany. [Downloadable!]
    12. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    13. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]
    14. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    15. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003. [Downloadable!]
    16. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March. [Downloadable!]
    17. Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor and Francis Journals, vol. 15(3), pages 357-381, September. [Downloadable!] (restricted)
    18. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    19. Richard Bird & Eric Zolt, 2007. "Tax Policy in Emerging Countries," International Tax Program Papers 0707, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    20. Chiumya, Chiza, 2006. "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper 9892, University Library of Munich, Germany. [Downloadable!]
    21. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Studies Program Working Paper Series, at AYSPS, GSU paper0811, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    22. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:

  33. Benno Torgler, 2004. "The Determinants of Women’s International Soccer Performances," CREMA Working Paper Series 2004-19, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Benno Torgler, 2004. "‘La Grande Boucle’: Determinants of Success at the Tour de France," CREMA Working Paper Series 2004-22, Center for Research in Economics, Management and the Arts (CREMA), revised May 2005. [Downloadable!]

  34. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    2. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    3. Sandra Sookram & Friedrich G. Schneider & Patrick Kent Watson, 2006. "Characteristics of the household sector of the hidden economy in an emerging economy," Economics working papers 2006-05, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]

  35. Benno Torgler & Friedrich Schneider, 2004. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," CREMA Working Paper Series 2004-27, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics. [Downloadable!]
    2. Friedrich Schneider, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    3. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    4. Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005. "Tax Evasion and the Importance of Trust," Working Papers in Economics 179, Göteborg University, Department of Economics. [Downloadable!]
    5. Schneider, Friedrich, 2008. "The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 89-111, March. [Downloadable!]

  36. Benno Torgler & Friedrich Schneider, 2004. "Does Culture Influence Tax Morale? Evidence from Different European Countries," CREMA Working Paper Series 2004-17, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON. [Downloadable!]
      Other versions:
    2. Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra. [Downloadable!]
    3. Benno Torgler, 2007. "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers 06-2007, Institute of Local Public Finance. [Downloadable!]
    4. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]

  37. James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. David A. Grigorian & Hamid Reza Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 07/106, International Monetary Fund. [Downloadable!]
    2. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics. [Downloadable!]
    4. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    5. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," IZA Discussion Papers 2541, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    6. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    7. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    8. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    9. Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 73-87, March. [Downloadable!]
    10. Heinemann, Friedrich, 2007. "Is the Welfare State Self-destructive? A Study of Government Benefit Morale," ZEW Discussion Papers 07-029, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    11. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:
    12. Stefan Voigt & Lorenz Blume, 2006. "The Economic Effects of Direct Democracy - A Cross-Country Assessment," Discussion Papers in Economics 84/06, University of Kassel, Institute of Economics. [Downloadable!]
      Other versions:
    13. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    14. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    15. Liliane Karlinger, 2008. "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," Vienna Economics Papers 0802, University of Vienna, Department of Economics. [Downloadable!]
      Other versions:
    16. Roberto Dell'Anno & Adalgiso Amendola, 2008. "Istituzioni, Diseguaglianza ed Economia Sommersa: quale relazione?," Quaderni DSEMS 24-2008, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia. [Downloadable!]
    17. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    18. Graziella Bertocchi, 2007. "The Comparative Evolution of Bequest Taxation in Historical Perspective," Center for Economic Research (RECent) 005, University of Modena and Reggio E., Dept. of Economics. [Downloadable!]
    19. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    20. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    21. Jaanika Meriküll & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008. [Downloadable!]
    22. Guibourg, Gabriela & Segendorf, Björn, 2007. "The Use of Cash and the Size of the Shadow Economy in Sweden," Working Paper Series 204, Sveriges Riksbank (Central Bank of Sweden). [Downloadable!]
    23. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
    24. Ohlsson, Henry, 2007. "Tax avoidance - a natural experiment," Working Paper Series 2007:13, Uppsala University, Department of Economics. [Downloadable!]
    25. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March. [Downloadable!]
    26. Lorenz Blume & Jens Müller & Stefan Voigt, 2007. "The Economic Effects of Direct Democracy – A First Global Assessment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    27. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    28. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, EconWPA. [Downloadable!]

  38. Benno Torgler, 2004. "Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries," CREMA Working Paper Series 2004-05, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON. [Downloadable!]
      Other versions:
    2. Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005. "Tax Evasion and the Importance of Trust," Working Papers in Economics 179, Göteborg University, Department of Economics. [Downloadable!]

  39. Benno Torgler, 2004. "Tax Morale in Asian Countries," CREMA Working Paper Series 2004-02, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    2. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  40. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
      Other versions:
    2. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    3. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]

  41. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004. "Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence," CREMA Working Paper Series 2004-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:

    Cited by:

    1. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    2. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    3. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  42. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Cooperation," CREMA Working Paper Series 2004-20, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. Benno Torgler & Sascha L. Schmidt & Bruno S. Frey, 2006. "Relative Income Position And Performance: An Empirical Panel Analysis," IEW - Working Papers iewwp268, Institute for Empirical Research in Economics - IEW. [Downloadable!]
      Other versions:
    3. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06. [Downloadable!] (restricted)
      Other versions:
    4. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    5. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
    6. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  43. Benno Torgler, 2003. "The Importance of Faith: Tax Morale and Religiosity," CREMA Working Paper Series 2003-08, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Published as:

    Cited by:

    1. Brañas-Garza, Pablo & García-Muñoz, Teresa & Neuman, Shoshana, 2008. "Unravelling Secularization: an International Study," CEPR Discussion Papers 6629, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
      Other versions:
    2. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    3. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    4. Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007. "Environmental and Pro-Social Norms: Evidence from 30 Countries," Working Papers 2007.84, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    5. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    6. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    7. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series 209, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    8. Konrad, Kai A. & Qari, Salmai, 2009. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," IZA Discussion Papers 4121, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    9. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:
    10. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Working Papers 2008.39, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    11. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]
    12. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," School of Economics and Finance Discussion Papers and Working Papers Series 227, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    13. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    14. Benno Torgler & Maria A. Garcia-Valiñas, 2006. "Participation in Environmental Organizations: Political Interest and State Capacity," CREMA Working Paper Series 2006-14, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    15. Benno Torgler & Maria A.Garcia-Valinas, 2006. "Participation in Environmental Organizations: An Empirical Analysis," CREMA Working Paper Series 2006-06, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    16. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    17. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  44. Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

    Cited by:

    1. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance. [Downloadable!]
    2. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    3. Benno Torgler, 2004. "Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries," CREMA Working Paper Series 2004-05, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    4. Heinemann, Friedrich, 2007. "Is the Welfare State Self-destructive? A Study of Government Benefit Morale," ZEW Discussion Papers 07-029, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    5. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]
    6. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    7. Lars P. Feld & Gebhard Kirchgässner, 2004. "Sustainable Fiscal Policy in a Federal System: Switzerland as an Example," Marburg Working Papers on Economics 200424, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
      Other versions:
    8. Lars P. Feld, 2004. "The European Constitution Project from the Perspective of Constitutional Political Economy," Marburg Working Papers on Economics 200415, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
      Other versions:
    9. Lars P. Feld & Gebhard Kirchgässner, 2004. "The Role of Direct Democracy in the European Union," Marburg Working Papers on Economics 200423, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
      Other versions:

Articles

  1. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, M.E. Sharpe, Inc., vol. 0(1), pages 1-28, March. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  2. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  3. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March. [Downloadable!]

    Cited by:

    1. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:

  4. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
    Other versions:

    See citations under working paper version above.

  5. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  6. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, The Southwestern Social Science Association, vol. 88(2), pages 443-470. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  7. Schaltegger, Christoph A. & Torgler, Benno, 2007. "Government accountability and fiscal discipline: A panel analysis using Swiss data," Journal of Public Economics, Elsevier, vol. 91(1-2), pages 117-140, February. [Downloadable!] (restricted)

    Cited by:

    1. Bruno S. Frey & Benno Torgler, 2009. "Politicians: Be Killed or Survive," School of Economics and Finance Discussion Papers and Working Papers Series 242, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Olayeni, Olaolu Richard, 2009. "A Bayesian analysis of government expenditure in Nigeria," MPRA Paper 18244, University Library of Munich, Germany. [Downloadable!]
    3. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    4. Benno Torgler, 2007. "Trust in International Organizations: An Empirical Investigation Focusing on the United Nations," Working Papers 2007.45, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    5. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    6. Martin Gächter & David Savage & Benno Torgler, 2009. "The Relationship between Stress and Social Capital among Police Officers," School of Economics and Finance Discussion Papers and Working Papers Series 250, School of Economics and Finance, Queensland University of Technology, revised 10 Sep 2009. [Downloadable!]
      Other versions:

  8. Benno Torgler & Sascha Schmidt, 2007. "What shapes player performance in soccer? Empirical findings from a panel analysis," Applied Economics, Taylor and Francis Journals, vol. 39(18), pages 2355-2369. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  9. Torgler, Benno & Garcia-Valinas, Maria A., 2007. "The determinants of individuals' attitudes towards preventing environmental damage," Ecological Economics, Elsevier, vol. 63(2-3), pages 536-552, August. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  10. Christoph A. Schaltegger & Benno Torgler, 2006. "Growth effects of public expenditure on the state and local level: evidence from a sample of rich governments," Applied Economics, Taylor and Francis Journals, vol. 38(10), pages 1181-1192, June. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  11. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  12. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

    Cited by:

    1. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:

  13. Torgler, Benno, 2006. "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  14. Benno Torgler, 2006. "Compliance In India: An Empirical Analysis," Icfai University Journal of Public Finance, Icfai Press, vol. 0(2), pages 7-18, May.

    Cited by:

    1. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  15. James Alm & Jorge Martinez-Vazque & Benno Torgler, 2006. "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing, vol. 33(12), pages 832-857, December. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  16. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]

    Cited by:

    1. Jordahl, Henrik, 2007. "Inequality and Trust," Working Paper Series 715, Research Institute of Industrial Economics. [Downloadable!]
    2. David Dorn & Justina Fischer & Gebhard Kirchgässner & Alfonso Sousa-Poza, 2008. "Direct democracy and life satisfaction revisited: new evidence for Switzerland," Journal of Happiness Studies, Springer, vol. 9(2), pages 227-255, June. [Downloadable!] (restricted)
    3. Tara Watson & Sara McLanahan, 2009. "Marriage Meets the Joneses: Relative Income, Identity, and Marital Status," NBER Working Papers 14773, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  17. Benno Torgler & Neven Valev, 2006. "Corruption and Age," Journal of Bioeconomics, Springer, vol. 8(2), pages 133-145, August. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  18. Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January. [Downloadable!] (restricted)

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    3. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06. [Downloadable!] (restricted)
      Other versions:
    4. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    5. Benno Torgler, 2006. "Trust in International Organizations: An Empirical Investigation Focusing on the United Nations," CREMA Working Paper Series 2006-20, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    6. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008. "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers) 1408, Department of Economics - dECON. [Downloadable!]
      Other versions:
    7. Tatiana Damjanovic & David Ulph, 2009. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Working Papers 0928, Oxford University Centre for Business Taxation. [Downloadable!]
      Other versions:
    8. Benno Torgler, 2004. "Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries," CREMA Working Paper Series 2004-05, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    9. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    10. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    11. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    12. Roberto Dell'Anno & Adalgiso Amendola, 2008. "Istituzioni, Diseguaglianza ed Economia Sommersa: quale relazione?," Quaderni DSEMS 24-2008, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia. [Downloadable!]
    13. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    14. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]
    15. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]
    16. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    17. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]
    18. Johanna D'Hernoncourt & Pierre-Guillaume Méon, 2008. "The not so dark side of trust: Does trust increase the size of the shadow economy?," Working Papers CEB 08-030.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
    19. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  19. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June. [Downloadable!] (restricted)

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    3. Benno Torgler & Christoph A. Schaltegger, 2005. "The Determinants of Political Discussion: How Important are Audit Courts and Local Autonomy?," CREMA Working Paper Series 2005-28, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    4. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance. [Downloadable!]
    5. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Studies Program Working Paper Series, at AYSPS, GSU paper0729, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    6. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    7. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series 209, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    8. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    9. Lorenz Blume & Jens Müller & Stefan Voigt, 2009. "The economic effects of direct democracy—a first global assessment," Public Choice, Springer, vol. 140(3), pages 431-461, September. [Downloadable!] (restricted)
      Other versions:
    10. Benno Torgler & Bin Dong, 2008. "Corruption and Political Interest: Empirical Evidence at the Micro Level," Working Papers 2008.39, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    11. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    12. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    13. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    14. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]
    15. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    16. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers iewwp287, Institute for Empirical Research in Economics - IEW. [Downloadable!]
      Other versions:
    17. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    18. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
    19. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 55-71, March. [Downloadable!]

  20. Benno Torgler, 2005. "A Knight without a Sword?. The Effects of Audit Courts on Tax Morale," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 161(4), pages 735-, December.

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. Benno Torgler & Christoph A. Schaltegger, 2005. "The Determinants of Political Discussion: How Important are Audit Courts and Local Autonomy?," CREMA Working Paper Series 2005-28, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    3. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, Economics Bulletin, vol. 26(4), pages 1-20. [Downloadable!]
    4. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  21. Benno Torgler & Friedrich Schneider, 2005. "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," Empirica, Springer, vol. 32(2), pages 231-250, 06. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  22. Torgler, Benno, 2004. "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, vol. 15(2), pages 237-266, April. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  23. Benno Torgler, 2004. "Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," Economics of Governance, Springer, vol. 5(3), pages 235-253, November. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  24. Benno Torgler, 2004. "The Economics of the FIFA Football Worldcup," Kyklos, Blackwell Publishing, vol. 57(2), pages 287-300, 05. [Downloadable!] (restricted)

    Cited by:

    1. Roberto Antonietti, 2008. "Il ruolo economico dell’arbitro di calcio: una rassegna della letteratura e alcune questioni aperte," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 4(3), pages 75-103, Dicembre. [Downloadable!]
    2. David A. Savage & Benno Torgler, 2009. "Nerves of Steel? Stress, Work Performance and Elite Athletes," School of Economics and Finance Discussion Papers and Working Papers Series 251, School of Economics and Finance, Queensland University of Technology, revised 24 Sep 2009. [Downloadable!]
      Other versions:
    3. Dawson, Peter & Dobson, S, 2009. "The Influence of Social Pressure and Nationality on Individual Decisions: Evidence from the Behaviour of Referees," Department of Economics Working Papers 15970, University of Bath, Department of Economics. [Downloadable!]
      Other versions:
    4. Babatunde Buraimo & David Forrest & Robert Simmons, 2007. "The Twelfth Man? Refereeing Bias in English and German Soccer," Working Papers 0707, International Association of Sports Economists. [Downloadable!]
    5. Peter Macmillan & Ian Smith, 2006. "Explaining International Soccer Rankings," CRIEFF Discussion Papers 0612, Centre for Research into Industry, Enterprise, Finance and the Firm. [Downloadable!]
    6. yamamura, eiji, 2008. "Effect of Linguistic Heterogeneity on Technology Transfer: An Economic Study of FIFA Football Rankings," MPRA Paper 10305, University Library of Munich, Germany. [Downloadable!]
    7. Benno Torgler, 2004. "‘La Grande Boucle’: Determinants of Success at the Tour de France," CREMA Working Paper Series 2004-22, Center for Research in Economics, Management and the Arts (CREMA), revised May 2005. [Downloadable!]
    8. Ferda HALICIOGLU, 2005. "Forecasting the Professional Team Sporting Events: Evidence from Euro 2000 and 2004 Football Tournaments," Industrial Organization 0508001, EconWPA. [Downloadable!]

  25. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," The Journal of Socio-Economics, Elsevier, vol. 32(3), pages 283-302, July. [Downloadable!] (restricted)

    Cited by:

    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    2. Annamaria Nese & Patrizia Sbriglia, 2009. "Individuals' Voting Choice and Cooperation in Repeated Social Dilemma Games," Labsi Experimental Economics Laboratory University of Siena 025, University of Siena. [Downloadable!]
    3. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute. [Downloadable!]
    4. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    5. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    6. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    7. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    8. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    9. Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, EconWPA. [Downloadable!]
      Other versions:

  26. Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor and Francis Journals, vol. 15(3), pages 357-381, September. [Downloadable!] (restricted)

    Cited by:

    1. David A. Grigorian & Hamid Reza Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 07/106, International Monetary Fund. [Downloadable!]
    2. Eric M. Uslaner, 2007. "Tax Evasion, Corruption, and the Social Contract in Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0725, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    3. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Justifiability of Littering: An Empirical Investigation," School of Economics and Finance Discussion Papers and Working Papers Series 233, School of Economics and Finance, Queensland University of Technology, revised 17 Jun 2008. [Downloadable!]
      Other versions:
    4. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB). [Downloadable!]
    5. Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007. "Environmental and Pro-Social Norms: Evidence from 30 Countries," Working Papers 2007.84, Fondazione Eni Enrico Mattei. [Downloadable!]
      Other versions:
    6. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    7. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Environmental Participation and Environmental Motivation," School of Economics and Finance Discussion Papers and Working Papers Series 238, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    8. Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008. "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," School of Economics and Finance Discussion Papers and Working Papers Series 227, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    9. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]

  27. Benno Torgler, 2003. "Ancestors of the Contemporary Homo Economicus," Homo Oeconomicus, Institute of SocioEconomics, vol. 19, pages 519-541.

    Cited by:

    1. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:

  28. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]

    Cited by:

    1. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    2. Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra. [Downloadable!]
    3. Yano, Yuki & Blandford, David, 2008. "Use of Penalties and Rewards in Agri-Environmental Policy," 82nd Annual Conference, March 31 - April 2, 2008, Royal Agricultural College, Cirencester, UK 36873, Agricultural Economics Society. [Downloadable!]
    4. Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]

  29. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    3. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    4. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    5. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
    6. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]

  30. Torgler, Benno, 2002. " Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Blackwell Publishing, vol. 16(5), pages 657-83, December. [Downloadable!] (restricted)

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
      Other versions:
    2. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers 46, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
      Other versions:
    3. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB). [Downloadable!]
    4. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
      Other versions:
    5. Friedrich Heinemann, 2009. "Economic Crisis and Morale," Working Papers CEB 09-046.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
    6. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute. [Downloadable!]
    7. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    8. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    9. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
      Other versions:
    10. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    11. Friedrich Schneider, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    12. Werner Güth & M. Vittoria Levati & Rupert Sausgruber, . "Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?," Papers on Strategic Interaction 2003-05, Max Planck Institute of Economics, Strategic Interaction Group. [Downloadable!]
    13. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    14. Heinemann, Friedrich, 2007. "Is the Welfare State Self-destructive? A Study of Government Benefit Morale," ZEW Discussion Papers 07-029, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    15. Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009. [Downloadable!]
    16. Werner Güth & Vittoria Levati & Rupert Saugruber, 2005. "Tax morale and (de-)centralization: An experimental study," Public Economics 0511014, EconWPA. [Downloadable!]
      Other versions:
    17. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
      Other versions:
    18. Timothy N. Cason & Lata Gangadharan, 2004. "An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement," Department of Economics - Working Papers Series 918, The University of Melbourne. [Downloadable!]
      Other versions:
    19. Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE. [Downloadable!]
      Other versions:
    20. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale, and Governance Quality," International Studies Program Working Paper Series, at AYSPS, GSU paper0727, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    21. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
      Other versions:
    22. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    23. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]
    24. Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    25. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    26. Benno Torgler, 2007. "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers 06-2007, Institute of Local Public Finance. [Downloadable!]
    27. Schneider, Friedrich, 2008. "The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 89-111, March. [Downloadable!]
    28. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer, vol. 9(4), pages 343-359, December. [Downloadable!] (restricted)
    29. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    30. V.U. Trivedi & M. Shehata & S. Mestelman, 2004. "Attitudes, Incentives and Tax Compliance," Department of Economics Working Papers 2004-08, McMaster University. [Downloadable!]
      Other versions:
    31. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
    32. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June. [Downloadable!]
    33. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, EconWPA. [Downloadable!]
    34. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK. [Downloadable!]
    35. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer, vol. 12(3), pages 239-263, May. [Downloadable!] (restricted)
    36. Benno Torgler, 2004. "Tax Morale in Asian Countries," CREMA Working Paper Series 2004-02, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
      Other versions:
    37. Hörisch, Hannah & Strassmair, Christina, 2008. "An experimental test of the deterrence hypothesis," Discussion Papers in Economics 2139, University of Munich, Department of Economics. [Downloadable!]
    38. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

  31. Benno Torgler, 2002. "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 504-, December.

    Cited by:

    1. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance. [Downloadable!]
    2. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
      Other versions:
    3. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    4. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Studies Program Working Paper Series, at AYSPS, GSU paper0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    5. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April. [Downloadable!]
    6. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September. [Downloadable!]
    7. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, EconWPA. [Downloadable!]
    8. Benno Torgler & Neven T. Valev, 2006. "Women and Illegal Activities: Gender Differences and Women’s Willingness to Comply over Time," CREMA Working Paper Series 2006-15, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    9. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Studies Program Working Paper Series, at AYSPS, GSU paper0518, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:

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