Preface; Acknowledgements; 1. Introduction; 2. What do we know about tax morale and tax compliance?; 3. Speaking to theorists and searching for facts: tax morale and tax compliance in experiments; 4. The importance of faith: tax morale and religiosity; 5. Tax morale and institutions; 6. Tax morale in Latin America; 7. Does culture matter? A comparison of tax morale in the former East and West Germany; 8. Moral suasion: an alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland; 9. Tax amnesties and political participation; Index.
0
SUMMARY OR ABSTRACT
Text of Note
Considers the evidence that suggests that enforcement efforts cannot explain the high degree of tax compliance within society. This work provides important insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies.
OTHER EDITION IN ANOTHER MEDIUM
Title
Tax compliance and tax morale.
International Standard Book Number
1845427203
TOPICAL NAME USED AS SUBJECT
Taxation-- Public opinion, Cross-cultural studies.