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 50 条

[41] Relative trust and tax morale
Matthaei, Eva
Chan, Ho Fai
Schmidt, Charlotte
Torgler, Benno
ECONOMIC AND POLITICAL STUDIES-EPS, 2023, 11 (03): : 400 - 418
[42] The determinants of tax morale in Pakistan
Cyan, Musharraf R.
Koumpias, Antonios M.
Martinez-Vazquez, Jorge
JOURNAL OF ASIAN ECONOMICS, 2016, 47 : 23 - 34
[43] Progressive taxation and tax morale
Philipp Doerrenberg
Andreas Peichl
Public Choice, 2013, 155 : 293 - 316
[44] The Evolution of Tax Morale in Turkey
Dogan, Bahadir Sazak
Secilmis, Ibrahim Erdem
JOURNAL OF ECONOMY CULTURE AND SOCIETY, 2020, (62): : 145 - 166
[45] Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD
Kemme, David M.
Parikh, Bhavik
Steigner, Tanja
EUROPEAN FINANCIAL MANAGEMENT, 2017, 23 (03) : 519 - 542
[46] Entrepreneurship and tax evasion
Fernandez-Bastidas, Rocio
ECONOMIC MODELLING, 2023, 128
[47] Tax Morale with Partisan Parties
Solano Garcia, Angel
HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2015, (213): : 83 - 107
[48] RANSITION FROM TAX AVOIDANCE TO TAX EVASION: THE CASE OF THE TAX SHELTER
Uyar, Gueler Ferhan Unal
Tutcu, Burgin
Dogan, Duygu
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, 2023, 10 (02): : 1524 - 1541
[49] Tax Evasion in Romania
Alin, Haralambie George
ICEEM 2012: 2012 2ND INTERNATIONAL CONFERENCE ON ECONOMIC, EDUCATION AND MANAGEMENT, VOL 1, 2012, : 570 - 574
[50] Corruptibility and tax evasion
Roy Cerqueti
Raffaella Coppier
European Journal of Law and Economics, 2015, 39 : 355 - 373

← 1 2 3 4 5 →