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Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment

Cummings, Ronald G., Martinez-Vazquez, Jorge, McKee, Michael, & Torgler, Benno (2009) Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), pp. 447-457.

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Abstract

Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioural issue. Its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demondtrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance.

Impact and interest:

35 citations in Scopus
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29 citations in Web of Science®

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ID Code: 32387
Item Type: Journal Article
Keywords: Tax compliance, Governance, Artefactual Field Experiments
DOI: 10.1016/j.jebo.2008.02.010
ISSN: 0167-2681
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Experimental Economics (140206)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2009 Elsevier B.V. All rights reserved
Deposited On: 21 Oct 2010 12:19
Last Modified: 01 Mar 2012 00:03

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