| Document Type
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BL
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| Record Number
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1024912
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| Doc. No
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b779282
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| Main Entry
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Torgler, Benno,1972-
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| Title & Author
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Tax compliance and tax morale : : a theoretical and empirical analysis /\ Benno Torgler.
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| Publication Statement
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Cheltenham, UK ;Northampton, MA :: Edward Elgar,, ©2007.
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| Page. NO
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1 online resource (ix, 307 pages) :: illustrations
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| ISBN
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1283219859
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: 1847207200
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: 9781283219853
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: 9781847207203
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1845427203
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9781845427207
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Preface; Acknowledgements; 1. Introduction; 2. What do we know about tax morale and tax compliance?; 3. Speaking to theorists and searching for facts: tax morale and tax compliance in experiments; 4. The importance of faith: tax morale and religiosity; 5. Tax morale and institutions; 6. Tax morale in Latin America; 7. Does culture matter? A comparison of tax morale in the former East and West Germany; 8. Moral suasion: an alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland; 9. Tax amnesties and political participation; Index.
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| Abstract
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Considers the evidence that suggests that enforcement efforts cannot explain the high degree of tax compliance within society. This work provides important insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies.
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| Subject
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Taxation-- Public opinion, Cross-cultural studies.
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| Subject
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Taxpayer compliance, Cross-cultural studies.
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| Subject
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BUSINESS ECONOMICS-- International-- Taxation.
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| Subject
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Steuermoral
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| Subject
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Taxation-- Public opinion.
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| Subject
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Taxpayer compliance.
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| Dewey Classification
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336.2/91
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| LC Classification
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HJ2305.T67 2007eb
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| NLM classification
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83.52bcl
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83.52.bcl
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