Tax compliance and tax morale: a theoretical and empirical analysis

Book Cover
Average Rating
Publisher:
Edward Elgar,
Pub. Date:
[2007]
Language:
English
Description
The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens’ attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens’ willingness to cooperate with tax legislations in different societies.Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
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
Grouping Title tax compliance and tax morale a theoretical and empirical analysis
Grouping Author torgler benno
Grouping Category book
Last Grouping Update 2018-08-06 04:40:45AM
Last Indexed 2018-08-16 04:58:24AM

Solr Details

accelerated_reader_interest_level
accelerated_reader_point_value 0
accelerated_reader_reading_level 0
author Torgler, Benno, 1972-
author2-role NetLibrary, Inc.
author_display Torgler, Benno
detailed_location_arlington EBSCOhost
display_description
format_arlington eBook
format_category_arlington eBook
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
last_indexed 2018-08-16T08:58:24.856Z
lexile_score -1
literary_form Other
literary_form_full Other
local_callnumber_arlington Online
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
primary_isbn 9781847207203
publishDate 2007
record_details external_econtent:ils:.b12952047|eBook|eBook||English|Edward Elgar,|[2007]|ix, 307 pages : illustrations ; 24 cm.
recordtype grouped_work
scoping_details_arlington
Bib IdItem IdGrouped StatusStatusLocally OwnedAvailableHoldableBookableIn Library Use OnlyLibrary OwnedHoldable PTypesBookable PTypesLocal Url
external_econtent:ils:.b12952047 Available Online Available Online false true false false false true
title_display Tax compliance and tax morale : a theoretical and empirical analysis
title_full Tax compliance and tax morale : a theoretical and empirical analysis / Benno Torgler
title_short Tax compliance and tax morale :
title_sub a theoretical and empirical analysis