Preaching matters

Lipford, Jody W.; McCormick, Robert; Tollison, Robert D.

doi:10.1016/0167-2681(93)90051-p

Cited by 61 publications

(39 citation statements)

References 3 publications

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“…Moreover, the relative costs for religious inputs to produce social goods are quite low, although the demand side is influenced by cultural complexity (Hull and Bold, 1994 (Hull and Bold, 1994). Indeed, some criminology studies have found a negative correlation between religious membership and crime (see, e.g., Hull and Bold, 1989;Lipford, McCormick, and Tollison, 1993;Hull, 2000). Thus, because religiosity seemingly affects the degree of rule breaking, we assume it can be a restriction on tax evasion.…”

Section: Political Attitudes and Religiositymentioning

confidence: 99%

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*

Torgler¹,

Schneider²

2007

Social Science Quarterly

260

150

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Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Copyright (c) 2007 Southwestern Social Science Association.

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Section: Political Attitudes and Religiositymentioning

confidence: 99%

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*

Torgler¹,

Schneider²

2007

Social Science Quarterly

260

150

View full text Add to dashboard Cite

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“…The church as an institution induces behavioral norms and moral constraints among their community. Some papers in the criminology literature found a negative correlation between religious membership and crime (see, e.g., Hull, 2000;Hull and Bold, 1989;Lipford, McCormick and Tollison, 1993). Religiosity seems to affect the degree of rule breaking.…”

Section: Hypothesis 3: Tax Morale Decreases If People Perceive That Tmentioning

confidence: 99%

Attitudes Towards Paying Taxes in Austria: An Empirical Analysis

Torgler¹,

Schneider

2005

Empirica

103

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Abstract. People mostly pay their taxes although there is a low probability of getting caught and being penalized. Thus, new attempts in the tax compliance literature try to go beyond standard economic theory. This paper examines citizens' attitudes toward paying taxes -what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes. Tax morale may be a key determinant to explain why people are honest. However, there are very few papers that explore the concept of tax morale theoretically and empirically. This study, based on the World Values Survey and the European Values Survey, therefore attempts to fill this gap in the literature, focusing on tax morale in Austria. Societal variables such as trust or pride have been identified as key determinants that shape tax morale in Austria. Furthermore, a lower perceived compliance leads to a decrease of tax morale, which indicates that social comparisons are relevant. The results also show a decrease of tax morale between 1990 and 1999, although Austria's taxpayers still have a very high tax morale compared to other European countries.

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Section: The Economic Situation Of An Individual Is Another Significamentioning

confidence: 99%

Justifiability of Littering: An Empirical Investigation

Torgler¹,

García-Valiñas²,

Macintyre³

2012

Environmental Values

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Preaching matters

Cited by 61 publications

References 3 publications

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*

Attitudes Towards Paying Taxes in Austria: An Empirical Analysis

Justifiability of Littering: An Empirical Investigation

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Preaching matters

Cited by 61 publications

References 3 publications

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*

Attitudes Towards Paying Taxes in Austria: An Empirical Analysis

Justifiability of Littering: An Empirical Investigation

Contact Info

Product

Resources

About

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries^*