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 1950- (Author) ; Torgler, Benno 1972- (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Published: 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: Volltext (JSTOR)
Volltext (lizenzpflichtig)