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The importance of faith: Tax morale and religiosity

Torgler, Benno (2006) The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61(1), pp. 81-109.

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Abstract

The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995–1997, covering more than 30 countries at the individual level. Several variables, such as church attendance, religious education, active membership in a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.

Impact and interest:

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27 citations in Web of Science®

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ID Code: 8076
Item Type: Journal Article
Additional Information: For more information or for a copy of this article see the publisher URL's above or contact the author @ benno.torgler@qut.edu.au
Keywords: Tax morale, Tax compliance, Religiosity
DOI: 10.1016/j.jebo.2004.10.007
ISSN: 0167-2681
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Financial Economics (140207)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2005 Elsevier
Deposited On: 13 Jun 2007
Last Modified: 29 Feb 2012 23:22

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