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Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments
Author(s) -
Torgler Benno
Publication year - 2002
Publication title -
journal of economic surveys
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.657
H-Index - 92
eISSN - 1467-6419
pISSN - 0950-0804
DOI - 10.1111/1467-6419.00185
Subject(s) - compliance (psychology) , deterrence (psychology) , public economics , deterrence theory , tax evasion , economics , law and economics , focus (optics) , positive economics , political science , law , social psychology , psychology , physics , optics
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.