Do Ethics Matter? Tax Compliance and Morality

In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassi...

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Bibliographic Details
Authors: Alm, James (Author) ; Torgler, Benno (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2011
In: Journal of business ethics
Year: 2011, Volume: 101, Issue: 4, Pages: 635-651
Further subjects:B Ethics
B economics-of-crime
B Tax evasion
B expected utility theory
Online Access: Presumably Free Access
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