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

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