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Tax Morale, Rule-Governed Behaviour and Trust

Tax Morale, Rule-Governed Behaviour and Trust This paper outlines the relevance of rules to understand tax morale. It tries to find explanations why taxpayers obey, rather than simply evade taxes. The development of a typology of taxpayers shows that the same tax rules can have different compliance effects. Furthermore, the paper provides evidence with two data sets, the World Values Survey and the Taxpayers Opinion Survey that trust in public officials and the legal system have a significant positive effect on tax morale. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Constitutional Political Economy Springer Journals

Tax Morale, Rule-Governed Behaviour and Trust

Constitutional Political Economy , Volume 14 (2) – Oct 6, 2004

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References (62)

Publisher
Springer Journals
Copyright
Copyright © 2003 by Kluwer Academic Publishers
Subject
Political Science and International Relations; Political Science; Constitutional Law; Economic Theory/Quantitative Economics/Mathematical Methods
ISSN
1043-4062
eISSN
1572-9966
DOI
10.1023/A:1023643622283
Publisher site
See Article on Publisher Site

Abstract

This paper outlines the relevance of rules to understand tax morale. It tries to find explanations why taxpayers obey, rather than simply evade taxes. The development of a typology of taxpayers shows that the same tax rules can have different compliance effects. Furthermore, the paper provides evidence with two data sets, the World Values Survey and the Taxpayers Opinion Survey that trust in public officials and the legal system have a significant positive effect on tax morale.

Journal

Constitutional Political EconomySpringer Journals

Published: Oct 6, 2004

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