1,721,664 research outputs found
Tax morale in Australia: changing over time?
No full textWhy taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, suggest that factors such as the level of \u27tax morale\u27 (the intrinsic motivation one has to pay their tax) affects compliance behaviour. In this paper Benno Torgler and Kristina Murphy identify factors that shape or have an impact on tax morale, and show that tax morale has increased significantly in Australia since the early 1980s, at a faster rate than many other OECD countries
WhyteSupplementalMaterial – Supplemental material for Do Men and Women Know What They Want? Sex Differences in Online Daters’ Educational Preferences
No full textSupplemental material, WhyteSupplementalMaterial for Do Men and Women Know What They Want? Sex Differences in Online Daters’ Educational Preferences by Stephen Whyte, Ho Fai Chan and Benno Torgler in Psychological Science</p
Benno Torgler Recommends “Economics Rules: The Rights and Wrongs of the Dismal Science” by Dani Rodrik
No full textsj-docx-1-spp-10.1177_19485506231189905 – Supplemental material for Patience Predicts Attitudes Toward Vaccination and Uptake of Vaccines
No full textSupplemental material, sj-docx-1-spp-10.1177_19485506231189905 for Patience Predicts Attitudes Toward Vaccination and Uptake of Vaccines by Ho Fai Chan, Stephanie M. Rizio, Ahmed Skali and Benno Torgler in Social Psychological and Personality Science</p
Work Values in Western and Eastern Europe
Full text linkThe paper reports on work values in Europe. At the country level we find that job satisfaction is related to lower working hours, higher well-being, and a higher GDP per capita. Moving to the micro level, we turn our attention from job satisfaction to analyse empirically work centrality and work value dimensions (without exploring empirically job satisfaction) related to intrinsic and extrinsic values, power and social elements. The results indicate substantial differences between Eastern and Western Europe. Socio-demographic factors, education, income, religiosity and religious denomination are significant influences. We find additional differences between Eastern and Western Europe regarding work-leisure and work-family centrality that could be driven by institutional conditions. Furthermore, hierarchical cluster analyses report further levels of dissimilarity among European countries.Work Values, Job Satisfaction, Work-Leisure Relationship, Work-Family Centrality, Eastern Europe, Western Europe
Tax Morale, Entrepreneurship, and the Irregular Economy
Full text linkThis paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship. Tax morale is modelled as a social norm for tax compliance which renders evasion costly. The moral cost of tax evasion (the strength of the social norm) is negatively related to the fraction of entrepreneurs that evades taxes. Precisely, if the relationship is nonlinear, multiple equilibria may emerge, thus accounting for differences in-between regions and countries in the size of the irregular sector. The "good" equilibrium is in fact characterised, with respect to the "bad" one, by a smaller irregular sector and a stronger tax morale.tax morale; tax evasion; entrepreneurship; job search; irregular economy; shadow economy
Job search theory and the slippery slope framework: an attempt to integration
Full text linkRecently, attempts have been made to formalize the assumptions of the ‘slippery slope’ framework about the effects of trust (in) and power (of) tax authorities on tax compliance. In this sense, the proposed theoretical work introduces the basic insights of the ‘slippery slope’ framework into the benchmark macroeconomic model of the labour market with tax evasion. The key result of this integration is the following: with the right mix of policy tools of deterrence and trust in tax authorities, a reduction in tax evasion may increase labour market tightness and decrease unemployment.tax evasion, tax compliance, power and trust, job search theory
Conditional Corruption
Full text linkWe argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a behavioral model to explain this conduct: engaging in corruption results in a disutility of guilt. This implies that people observe a lower probability to be involved in corruption if on average the guilt level of others within a country is higher. We also explore whether - and to what extent - group dynamics or socialization and past experiences affect corruption. In other words, we explore theoretically and empirically whether corruption is contagious and whether conditional cooperation matters. We use the notion of �conditional corruption� for these effects. The empirical section presents evidence using two data sets at the micro level and a large macro level international panel data set covering almost 20 years. The results indicate that the willingness to engage in corruption is influenced by the perceived activities of peers and other individuals. Moreover, the panel data set at the macro level indicates that the past level of corruption has a strong impact on the current corruption level.corruption; contagion effect; conditional cooperation; interdependent preferences
Tax Morale and Fiscal Autonomy: Evidence from Germany
Full text linkWhy people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour. While there have been numerous studies that have explored tax compliance or tax evasion, very few have explored the concept of tax morale in any detail. The basic intention of the empirical part is to analyse how fiscal autonomy affects tax morale in Germany. This also allows fill a gap in the tax compliance literature, which has rarely analysed the impact of fiscal autonomy on tax compliance or tax morale. Strong evidence has been found that a higher fiscal autonomy leads to a higher tax morale, controlling in a multivariate analysis for additional factors.
The Consequences of Corruption: Evidence from China
Full text linkWith complementary Chinese data sets and alternative corruption measures, we explore the consequences of corruption. Adopting a novel approach we provide evidence that corruption can have both, positive and negative effects, on economic development. The overall impact of corruption might be the balance of the two simultaneous effects within a specific institutional environment (“grease the wheels” and “sand the wheels”). Corruption is observed to considerably increase income inequality in China. We also find that corruption strongly reduces tax revenue. Looking at things from an expenditure point of view we observe that corruption significantly decreases government spending on education, R&D and public health in China. We also observe that regional corruption significantly reduces inbound foreign direct investment in Chinese regions, which indicates that the pollution haven hypothesis may not hold in China. This finding sheds a new light on the “China puzzle” that China is the largest developing host of FDI while it is appears to be very corrupt. Finally we observe that corruption substantially aggravates pollution probably through loosening environment regulation, and that it modifies the effects of trade openness and FDI on the stringency of environmental policy in a manner opposite to that observed in literature to date.Corruption, China, Government, Economic Development, Inequality, Environment
- …
