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Tax compliance and tax morale: a theoretical and empirical analysis

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Edward Elgar,
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Models of tax compliance that focus solely on detection and punishment fail to explain high degrees of tax compliance in many places. To resolve this puzzle, researchers have posited an intrinsic motivation to pay taxes, known as tax morale. In this work, Torgler (economics and finance, Queensland U. of Technology, Australia) applies a variety of methodological instruments to the investigation and analysis of tax morale and tax compliance, including surveys, econometric estimation, and controlled field experiments. The question of tax morale is discussed in relation to such factors as tax fairness, interaction between taxpayers and government, taxpayer religiosity, and trust in institutions. Comparative analysis of tax morale in Latin America and Germany is also included. The volume closes with a consideration of tax policy strategies that may increase tax morale and tax compliance. Annotation ©2008 Book News, Inc., Portland, OR (
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full_title tax compliance and tax morale a theoretical and empirical analysis
author torgler benno
grouping_category book
lastUpdate 2016-12-14 05:06:39AM

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physical ix, 307 p. : ill., ; 24 cm.
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title Tax compliance and tax morale a theoretical and empirical analysis
title_display Tax compliance and tax morale a theoretical and empirical analysis
title_full Tax compliance and tax morale [electronic resource] : a theoretical and empirical analysis / Benno Torgler
title_short Tax compliance and tax morale
title_sort tax compliance and tax morale a theoretical and empirical analysis
title_sub a theoretical and empirical analysis