Tax Morale

There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the eva...

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Bibliographic Details
Published in:	The Journal of economic perspectives 2014-10, Vol.28 (4), p.149-168
Main Authors:	Luttmer, Erzo F. P., Singhal, Monica
Format:	Article
Language:	English
Subjects:	Administration Administrators Attitudes Cheating Compliance Corporate taxes Economic models Economic theory Enforcement Expected utility Experiments Fiscal policy Income taxes Literature Morale Motivation Peers Poll taxes Probability Property taxes Social norms Steuermoral Steuerpolitik Studies Symposia: Tax Enforcement and Compliance Tax administration Tax evasion Tax legislation Tax payments Tax rates Taxation Taxation economics Taxes Taxpaying Tests of compliance Theorie
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