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The importance of faith: Tax morale and religiosity

  • Torgler, Benno
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    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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    Article provided by Elsevier in its journal Journal of Economic Behavior & Organization.

    Volume (Year): 61 (2006)
    Issue (Month): 1 (September)
    Pages: 81-109

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    Handle: RePEc:eee:jeborg:v:61:y:2006:i:1:p:81-109
    Contact details of provider: Web page: http://www.elsevier.com/locate/jebo

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