Tax compliance and tax morale
Subtitle: a theoretical and empirical analysis
By: Benno Torgler
Publisher: Edward Elgar; Elgar Publishing, Incorporated, Edward
Published: 2007
Place of publication: Cheltenham, UK; Northampton, MA
Language: eng
Format: [electronic resource] :
Number of pages: 307
ISBN-13: 9781847207203
Subjects: Cross-cultural studies; Public opinion; Taxpayer compliance; International; Taxation; BUSINESS & ECONOMICS
Description: 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.
Notes: Includes bibliographical references and index.

Description based on print version record.
Table of contents: title: 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;