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Tax compliance and tax morale : a theoretical and empirical analysis

Torgler, Benno (2007) Tax compliance and tax morale : a theoretical and empirical analysis. Edward Elgar, Cheltenham, UK ; Northampton, MA.

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Abstract

The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new 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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ID Code: 15324
Item Type: Book
Additional Information: For more information about this book please refer to the publisher's website (see link) or contact the author.
Additional URLs:
ISBN: 9781845427207
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2007 Edward Elgar
Deposited On: 28 Oct 2008
Last Modified: 06 Sep 2012 09:15

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