Search

Your search keyword '"Torgler, Benno"' showing total 1 results

Refine your results

1 results on '"Torgler, Benno"'

1. Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland.

Author

Torgler, Benno

Subjects
*TAXPAYER compliance, *MORALE, *TAX collection, *TAXATION
Abstract

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance. [ABSTRACT FROM AUTHOR]

Published
2004
Full Text
View/download PDF

Catalog

Books, media, physical & digital resources
See catalog results