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To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jebo.2008.02.010 Byline: Ronald G. Cummings (a), Jorge Martinez-Vazquez (b), Michael McKee (c), Benno Torgler (d) Keywords: Tax compliance; Governance; Artefactual field experiments Abstract: 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. Author Affiliation: (a) Georgia State University, Atlanta, GA 30302, USA (b) Department of Economics, Georgia State University, Atlanta, GA 30302, USA (c) Department of Economics, Appalachian State University, Boone, NC 28608, USA (d) School of Economics and Finance, Queensland University of Technology, GPO Box 2434, Brisbane, Qld 4001, Australia Article History: Received 19 April 2007; Revised 6 September 2007; Accepted 29 February 2008

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jebo.2004.10.007 Byline: Benno Torgler (a)(b) Keywords: Tax morale; Tax compliance; Religiosity Abstract: The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995-1997, covering more than 30 countries at the individual level. Several variables, such as church attendance, religious education, active membership in a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale. Author Affiliation: (a) Yale Center for International and Area Studies, Leitner Program in International & Comparative Political Economy, 34 Hillhouse Avenue, P.O. Box 208206, New Haven, CT 06520, USA (b) Center for Research in Economics, Management and the Arts (CREMA), Gellertstrasse 24, 4052 Basel, Switzerland Article History: Received 29 April 2002; Revised 1 December 2003; Accepted 8 October 2004