Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter
We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2012
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| In: |
Journal of business ethics
Year: 2012, Volume: 105, Issue: 2, Pages: 151-162 |
| Further subjects: | B
Tax morale
B Tax evasion B Reputation factor |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |