Tax morale and tax evasion reports

被引：24
|
作者：
Russo, Francesco Flaviano [1 ,2 ]
机构：
[1] Univ Naples Federico II, Dept Econ, I-80126 Naples, Italy
[2] CSEF, I-80126 Naples, Italy
来源：
ECONOMICS LETTERS | 2013年 / 121卷 / 01期
关键词：
Tax evasion; Tax morale; Social capital;
D O I：
10.1016/j.econlet.2013.07.004
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment. (C) 2013 Elsevier B.V. All rights reserved.
引用
收藏
页码：110 / 114
页数：5
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