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

Author:

Cummings Ronald G.,Martinez-Vazquez Jorge,McKee Michael,Torgler Benno

Publisher

Elsevier BV

Subject

Organizational Behavior and Human Resource Management,Economics and Econometrics

Reference41 articles.

1. Acemoglu, D., Johnson, S., Robinson, A., 2002. An African success story: Botswana. CEPR Discussion Paper 3219.

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3. Income tax evasion: a theoretical analysis;Allingham;Journal of Public Economics,1972

4. Uncertain tax policies, individual behavior, and welfare;Alm;American Economic Review,1988

5. Institutional uncertainty and taxpayer compliance;Alm;American Economic Review,1992

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