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

页码：110 / 114

页数：5

共 19 条

[1] Culture differences and tax morale in the United States and in Europe [J].

Alm, J ;

Torgler, B .

JOURNAL OF ECONOMIC PSYCHOLOGY, 2006, 27 (02) :224-246

[2] Social Capital and Tax Morale in Spain [J].

Alm, James ;

Gomez, Juan Luis .

ECONOMIC ANALYSIS AND POLICY, 2008, 38 (01) :73-87

[3]

Andreoni J, 1998, J ECON LIT, V36, P818

[4]

[Anonymous], TEMI DISCUSSIONE

[5] Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment [J].

Cummings, Ronald G. ;

Martinez-Vazquez, Jorge ;

McKee, Michael ;

Torgler, Benno .

JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2009, 70 (03) :447-457

[6] HONESTY AND EVASION IN THE TAX COMPLIANCE GAME [J].

ERARD, B ;

FEINSTEIN, JS .

RAND JOURNAL OF ECONOMICS, 1994, 25 (01) :1-19

[7]

Feld LarsP., 2002, ECON GOV, V3, P87, DOI [10.1007/s101010100032, DOI 10.1007/S101010100032]

[8] A constitution for knaves crowds out civic virtues [J].

Frey, BS .

ECONOMIC JOURNAL, 1997, 107 (443) :1043-1053

[9] Referendums, trust, and tax evasion [J].

Hug, Simon ;

Spoerri, Franziska .

EUROPEAN JOURNAL OF POLITICAL ECONOMY, 2011, 27 (01) :120-131

[10] The determinants of tax morale in comparative perspective Evidence from European countries [J].

Lago-Penas, Ignacio ;

Lago-Penas, Santiago .

EUROPEAN JOURNAL OF POLITICAL ECONOMY, 2010, 26 (04) :441-453

← 1 2 →