135,325 research outputs found
Tax morale, eastern Europe and European enlargement
No full textThis study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008, it shows that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that the European Union only has a limited ability to influence tax morale over time. The author observes that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality and trust in the justice system and the government are positively correlated with tax morale in 2008.Taxation&Subsidies,Debt Markets,Subnational Economic Development,Emerging Markets,National Governance
Worker Morale in Russia: An Exploratory Study
No full textDespite unanimous agreement in the existing literature that morale influences employee performance, no well-defined measure of morale exists. Our study develops a robust measure of morale and focuses on the factors that influence morale among Russian workers. Survey data were collected from Russian employees at two different points in time, 1995 and 2002, in five Russian cities. Among the workers participating in our study, expectation of receiving a desired reward contributes to high morale, with expected monetary rewards having a larger influence than expected non-monetary rewards, but praise for a job well done and a feeling of accomplishment also contribute positively to employee morale. There is a significant correlation between positive attitudes toward work and morale, and a positive correlation between performance assessment and morale. Demographic characteristics (age and gender) have no discernable influence on morale when controls are included for work experience.Morale, Russia, Expected rewards, Motivation, Performance
Cellular automata and many-particle systems modeling aggregation behavior among populations
No full textA cellular automaton model is presented in order to describe mutual interactions among the individuals of a population
due to social decisions. The scheme is used for getting qualitative results, comparable to field experiments
carried out on a population of ants which present an aggregative behavior.
We also present a second description of a biological spatially structured population of individuals by
a system of stochastic differential equations of It\^o type. A ''law of large numbers'' to a continuum dynamics described by an integro-differential
equation is given
Tax Morale, Tax Evasion, and the Shadow Economy
No full textUnder which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of citizens to pay taxes may depend upon whether they consider taxation to be morally justified or not. We first consider theoretical arguments on the role of tax morale, and when tax evasion might be considered as justified by citizens or not. Then we ask how tax morale can be measured. Next, we discuss the role of tax morale for the shadow economy, before determinants of tax morale and empirical results for the impact of tax morale on tax compliance are discussed. For a high tax morale, institutional and cultural factors are at least as important as economic incentives.Tax morale, tax evasion, principles of taxation, trust, direct democracy, federalism
Causes and Consequences of Tax Morale: An Empirical Investigation
No full textMany taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors. Furthermore we have analysed tax morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax morale.tax morale, tax compliance, tax evasion, tax system, tax administration, social capital
Tax Morale and Fiscal Autonomy: Evidence from Germany
No full textWhy 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.
Tax morale and public spending inefficiency
No full textTax evasion is a widespread phenomenon and encouraging tax compliance is an important and much debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. The aim of the present paper is to shed light on the relationship between the taxpayer and the public sector. Specifically, we investigate whether public spending inefficiency shapes individual tax morale. Combining data from Italian municipalities’ balance sheets with individual data from a properly designed survey on tax morale, we find that the attitude towards paying taxes is better when resources are spent more efficiently. This does not appear to be due to some confounding factors at the municipality level or to spatial sorting of citizens. It is also robust to alternative measures of both inefficiency and tax morale.tax morale, public spending inefficiency
Local Autonomy, Tax Morale and the Shadow Economy
No full textPolicymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems. Thus, this paper analyses the relationship between local autonomy and tax morale or the size of the shadow economy. We use data on tax morale at the individual level and macro data of the size of the shadow economy to systematically analyse the relevance of local autonomy and compliance in Switzerland, a country where the degree of federalism varies across different cantons. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).Tax Morale; Shadow Economy; Tax Compliance; Tax Evasion; Local Autonomy; Federalism; Institution
Does higher tax morale imply higher optimal labor income tax rate?
No full textWe analyze the impact of tax morale on optimal progressive labor income taxation. Only
universal basic income is financed from a linear tax and the financing of public goods is
neglected. Each individual supplies labor and (un)declares earning, depending on his labor
disutility and tax morale. Limiting the utilitarianism to the poorer parts of the population
(defined by the inclusion share), the optimal tax rate is an increasing function of the tax
morale and a decreasing function of the inclusion share, provided that the average wage
of those included is higher than 0.54 times the average wage
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
No full textThis paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme) and the macro data of the size of the shadow economy to systematically analyse the effects of institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. The findings suggest that direct democratic rights and local autonomy, have a significantly positive effect on tax morale and the size of the shadow economy.Tax Morale, Shadow Economy, Tax Compliance, Tax Evasion, Direct Democracy, LocalAutonomy
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