Tax compliance and tax morale: a theoretical and empirical analysis

Book Cover
Average Rating
Publisher:
Edward Elgar,
Pub. Date:
c2007.
Language:
English
Description
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 (booknews.com)
More Details
Contributors:
ISBN:
9781847207203
Also in this Series
More Like This
Reviews from GoodReads
Loading GoodReads Reviews.
Staff View

Grouping Information

Grouped Work ID 690fac63-1aef-5aad-24d3-c5062d62b99c
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

Solr Details

_version_ 1562922576312795136
accelerated_reader_interest_level
accelerated_reader_point_value 0
accelerated_reader_reading_level 0
author Torgler, Benno, 1972-
author-letter Torgler, Benno,
author2 NetLibrary, Inc.
author2-role NetLibrary, Inc.
author_additional Benno Torgler.
author_display Torgler, Benno
availability_toggle_arlington Available Now, Available Online, Entire Collection
callnumber-a HJ2305
callnumber-first H - Social Science
callnumber-subject HJ - Public Finance
days_since_added 3372
detailed_location_arlington EBSCOhost
display_description
econtent_protection_type_arlington external
econtent_source_arlington EBSCOhost
format_arlington eBook
format_boost 10
format_category_arlington eBook
grouping_category book
id 690fac63-1aef-5aad-24d3-c5062d62b99c
isbn 9781847207203
item_details external_econtent:ils:.b12952047||EBSCOhost|Online|eBook|eBook|1|false|true|EBSCOhost||http://www.netlibrary.com.library.access.arlingtonva.us/urlapi.asp?action=summary&v=1&bookid=208309||Available Online||q||
itype_arlington eCollection
language English
language_boost 10
language_boost_es 1
lexile_code
lexile_score -1
lib_boost_arlington 50
literary_form Other
literary_form_full Other
local_callnumber_arlington Online
local_callnumber_exact_arlington Online
local_callnumber_left_arlington Online
local_days_since_added_arlington 3372
num_holdings 0
oclc (OCoLC)180251902
owning_library_arlington Arlington Public Library Online, Aurora Hills Online, Central Online, Cherrydale Online, Columbia Pike Online, Connection Crystal City Online, Detention Center Online, Glencarlyn Online, Local History Online, Plaza Online, Shirlington Online, Westover Online
physical ix, 307 p. : ill., ; 24 cm.
popularity 0
primary_isbn 9781847207203
publishDate 2007
publishDateSort 2007
publisher Edward Elgar,
rating 2.5
rating_facet oneStar, twoStar
record_details external_econtent:ils:.b12952047|eBook|eBook||English|Edward Elgar,|c2007.|ix, 307 p. : ill., ; 24 cm.
recordtype grouped_work
scope_has_related_records a, arlington, c, d, g, h, o, p, s, u, v, w
scoping_details_arlington external_econtent:ils:.b12952047||Available Online|Available Online|false|true|false|false|false|true|||
target_audience Other
target_audience_full Other
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