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The Importance of Faith: Tax Morale and Religiosity

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  • Benno Torgler
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    Abstract

    The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such as church attendance, religious education, being an active member of a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.

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    Bibliographic Info

    Paper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2003-08.

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    Date of creation: Oct 2003
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    Handle: RePEc:cra:wpaper:2003-08

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    Keywords: Tax morale; Tax compliance; Religiosity;

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