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  • 标题:Tax Compliance and Tax Morale by Benno Torgler
  • 本地全文:下载
  • 作者:Jeff Pope
  • 期刊名称:Agenda
  • 印刷版ISSN:1322-1833
  • 电子版ISSN:1447-4735
  • 出版年度:2008
  • 卷号:15
  • 期号:4
  • 出版社:Australian National University
  • 摘要:Why do people pay taxes? Or, more importantly, how willingly do they pay taxes? And what induces them to do so? Why do more people pay tax voluntarily than traditional economic models would predict? Do taxpayers comply simply because of the fear of being caught; or do other factors, such as religious beliefs or a sense of ‘value for money’ received from government services, play a role? In spite of taxation being a part of our lives, and of recorded history since Egyptian times, such issues have rarely been studied.
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