Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving “tax morale” by encouraging voluntary compliance, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of compliance decisions, and there...

OBJECTIVE to examine if a low level of social engagement is a precursor for mortality. METHODS a case-control design, controlling for physical health, age and sex examining social engagement and morale. We took measures on 3 occasions, 4 years apart. RESULTS a low level of social engagement was an important precursor of 8-year mortality. There were intermediate significant differences for s...

Extensive research has shown high rates of burnout among physicians, including those who work in academic health centers. Little is known, however, about stress, burnout, and morale of academic biomedical scientists. The authors interviewed department chairs at one U.S. institution and were told that morale has plummeted in the past five years. Chairs identified three major sources of stress: f...

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...

This paper tests the ‘morale’ theory of downward nominal wage rigidity. This theory relies on workers disliking nominal pay cuts: cuts should make workers less happy. We investigate this using panel data on individual employees’ pay and satisfaction. We con...rm that nominal cuts do make workers less happy than if their pay had not fallen. But we ...nd no di¤erence in the e¤ect on happiness of ...

This research summary, based on a review of the literature and a series of focus groups with NHS staff, shows that while it is difficult to measure how people feel about their work, there is much to suggest that morale and motivation of the NHS workforce are low. It identifies three key factors that affect morale and motivation: whether staff feel valued, their working environment, and resource...

Background Addiction services organizations have been slow to adopt and implement evidence-based practices (EBPs) for substance abuse and dependence. This is due in part to poor worker morale and organizational climates that are not conducive to successful learning and integration of these practices [1]. Person-organization fit theory suggests that alignment, or fit, between providerand agency-...

OBJECTIVES To explore general practitioners' experiences of wellbeing and distress at work, to identify their perceptions of the causes of and solutions to distress, and to draw out implications for improving morale in general practice. DESIGN Three stage qualitative study consisting of one to one unstructured interviews, one to one guided interviews, and focus groups. SETTING Fife, Lothian...