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Control Number308902
Date and Time of Latest Transaction20150706095024.AM
General Information150706s |||||||||b ||00|||
Cataloging SourceSTII-DOST
Local Call NumberScienceDirect
Main Entry - Personal NameMcKee, Michael
 Martinez-Vazquez, Jorge
 Cummings, Ronald G.
 Torgler, Benno
Title StatementTax morale affects tax compliance Evidence from surveys and an artefactual field experiment by Ronald G. Cummings and 3 others
Physical Descriptionages 447-457 computer file; text; 230kb
Summary, Etc.Our working hypothesis is that cross-cultural differences in tax compliance behavior have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioral issue, its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demonstrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance
Subject Added Entry - Topical TermSocial sciences
 Public economics -- Public choice -- Taxation and Revenue
 Experimental economics
 Tax compliance
 Artefactual field experments
LocationDOST STII ScienceDirect NONPRINTS F(B) 13-14317 1 13-14317 Online/Download 2010-11-08
  
     
 
Physical Location
Department of Science and Technology
Science and Technology Information InstituteScienceDirect
  
     
 
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