منابع مشابه
Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance, Tax Morale and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance Under Tax Regime Changes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...
متن کاملEmpathy, sympathy, and tax compliance
This paper examines the effect of ‘‘empathy’’ and ‘‘sympathy’’ on tax compliance. We run a series of laboratory experiments in which we observe the subjects’ decisions in a series of one-shot Tax Compliance Games presented at once and with no immediate feedback. Importantly, we employ methods to identify subjects’ sympathy, such as the Davis Empathic Concern Scale and questions about frequency ...
متن کاملProcedural Fairness and Tax Compliance.
In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...
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ژورنال
عنوان ژورنال: European Economic Review
سال: 2017
ISSN: 0014-2921
DOI: 10.1016/j.euroecorev.2017.09.007