메뉴 건너뛰기




Volumn 27, Issue 2, 2006, Pages 224-246

Culture differences and tax morale in the United States and in Europe

Author keywords

Culture; Tax compliance; Tax evasion; Tax morale

Indexed keywords


EID: 33644753797     PISSN: 01674870     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.joep.2005.09.002     Document Type: Article
Times cited : (563)

References (53)
  • 3
    • 0032808476 scopus 로고    scopus 로고
    • Changing the social norm of tax compliance by voting
    • J. Alm G.H. McClelland W.D. Schulze Changing the social norm of tax compliance by voting KYKLOS 48 1999 141-171
    • (1999) KYKLOS , vol.48 , pp. 141-171
    • Alm, J.1    McClelland, G.H.2    Schulze, W.D.3
  • 4
    • 84980305359 scopus 로고
    • Economic and noneconomic factors in tax compliance
    • J. Alm I. Sanchez A. De Juan Economic and noneconomic factors in tax compliance KYKLOS 48 1995 3-18
    • (1995) KYKLOS , vol.48 , pp. 3-18
    • Alm, J.1    Sanchez, I.2    De Juan, A.3
  • 5
    • 84933490406 scopus 로고
    • Morality and monopoly: The constitutional political economy of religious rules
    • G.M. Anderson R.D. Tollison Morality and monopoly: The constitutional political economy of religious rules Cato Journal 13 1992 373-391
    • (1992) Cato Journal , vol.13 , pp. 373-391
    • Anderson, G.M.1    Tollison, R.D.2
  • 6
    • 5744247642 scopus 로고    scopus 로고
    • Is trust a bad investment?
    • Unpublished manuscript
    • Ashraf, N., Bohnet, I., & Piankov, N. (2003). Is trust a bad investment? Unpublished manuscript.
    • (2003)
    • Ashraf, N.1    Bohnet, I.2    Piankov, N.3
  • 7
    • 33644782654 scopus 로고    scopus 로고
    • Bargaining behaviour, demographics and nationality: A reconsideration of the experimental evidence
    • University of Minho, Working Paper Series No. 16
    • Botelho, A., Harrison, G. W., Hirsch, M. A., & Rutström, E. E. (2001). Bargaining behaviour, demographics and nationality: A reconsideration of the experimental evidence. University of Minho, Working Paper Series No. 16.
    • (2001)
    • Botelho, A.1    Harrison, G.W.2    Hirsch, M.A.3    Rutström, E.E.4
  • 8
    • 3142748283 scopus 로고    scopus 로고
    • How universal is behavior? A four country comparison of spite and cooperation in voluntary contribution mechanisms
    • J. Brandts T. Saijo A. Schram How universal is behavior? A four country comparison of spite and cooperation in voluntary contribution mechanisms Public Choice 119 2004 381-424
    • (2004) Public Choice , vol.119 , pp. 381-424
    • Brandts, J.1    Saijo, T.2    Schram, A.3
  • 9
    • 4043152125 scopus 로고    scopus 로고
    • When do fairness beliefs influence bargaining behavior: Experimental evidence from Japan and the United States
    • N.R. Buchan R.T.A. Croson E.J. Johnson When do fairness beliefs influence bargaining behavior: Experimental evidence from Japan and the United States Journal of Consumer Research 31 2004 181-190
    • (2004) Journal of Consumer Research , vol.31 , pp. 181-190
    • Buchan, N.R.1    Croson, R.T.A.2    Johnson, E.J.3
  • 10
    • 33644785837 scopus 로고    scopus 로고
    • Effects of culture on tax compliance: A cross check of experimental and survey evidence
    • CREMA Working Paper Series, 2004-13 Basel
    • Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2004). Effects of culture on tax compliance: A cross check of experimental and survey evidence. CREMA Working Paper Series, 2004-13, Basel.
    • (2004)
    • Cummings, R.G.1    Martinez-Vazquez, J.2    McKee, M.3    Torgler, B.4
  • 11
    • 43149108252 scopus 로고    scopus 로고
    • Trust breeds trust: How taxpayers are treated
    • L.P. Feld B.S. Frey Trust breeds trust: How taxpayers are treated Economics of Governance 3 2002 87-99
    • (2002) Economics of Governance , vol.3 , pp. 87-99
    • Feld, L.P.1    Frey, B.S.2
  • 12
    • 0036095417 scopus 로고    scopus 로고
    • Tax evasion and voting: An experimental analysis
    • L.P. Feld J.-R. Tyran Tax evasion and voting: An experimental analysis KYKLOS 55 2002 197-222
    • (2002) KYKLOS , vol.55 , pp. 197-222
    • Feld, L.P.1    Tyran, J.-R.2
  • 14
    • 2942626560 scopus 로고    scopus 로고
    • The role of deterrence and tax morale in taxation in the European Union
    • Jelle Zijlstra Lecture, Netherlands Institute for Advanced Study in the Humanities and Social Sciences (NIAS)
    • Frey, B. S. (2003). The role of deterrence and tax morale in taxation in the European Union. Jelle Zijlstra Lecture, Netherlands Institute for Advanced Study in the Humanities and Social Sciences (NIAS).
    • (2003)
    • Frey, B.S.1
  • 15
    • 2942591353 scopus 로고    scopus 로고
    • Deterrence and morale in taxation: An empirical analysis
    • CESifo Working Paper No. 760, Munich
    • Frey, B. S., & Feld, L. P. (2002). Deterrence and morale in taxation: An empirical analysis. CESifo Working Paper No. 760, Munich.
    • (2002)
    • Frey, B.S.1    Feld, L.P.2
  • 16
  • 19
    • 2442704748 scopus 로고    scopus 로고
    • Religion still matters
    • B.B. Hull Religion still matters Journal of Economics 26 2000 35-48
    • (2000) Journal of Economics , vol.26 , pp. 35-48
    • Hull, B.B.1
  • 23
    • 33644746184 scopus 로고    scopus 로고
    • Schattenwirtschaft und moral: Anmerkungen aus ökonomischer perspektive
    • S. Lamnek J. Luedtke Westdeutscher Verlag Opladen
    • G. Kirchgässner Schattenwirtschaft und moral: Anmerkungen aus ökonomischer perspektive S. Lamnek J. Luedtke Der sozialstaat zwischen "markt" und "hedonismus"? 1999 Westdeutscher Verlag Opladen 425-445
    • (1999) Der Sozialstaat Zwischen "markt" Und "hedonismus"? , pp. 425-445
    • Kirchgässner, G.1
  • 24
    • 0031475949 scopus 로고    scopus 로고
    • The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation
    • E. Kirchler The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation Journal of Socio-Economics 26 1997 421-436
    • (1997) Journal of Socio-Economics , vol.26 , pp. 421-436
    • Kirchler, E.1
  • 25
    • 0032335895 scopus 로고    scopus 로고
    • Differential representations of taxes: Analysis of free associations and judgments of five employment groups
    • E. Kirchler Differential representations of taxes: Analysis of free associations and judgments of five employment groups Journal of Socio-Economics 27 1998 117-131
    • (1998) Journal of Socio-Economics , vol.27 , pp. 117-131
    • Kirchler, E.1
  • 26
    • 0033161937 scopus 로고    scopus 로고
    • Reactance to taxation: Employers' attitudes towards taxes
    • E. Kirchler Reactance to taxation: Employers' attitudes towards taxes Journal of Socio-Economics 28 1999 131-138
    • (1999) Journal of Socio-Economics , vol.28 , pp. 131-138
    • Kirchler, E.1
  • 29
    • 0038453502 scopus 로고
    • The conduct of tax evasion experiments: Validation, analytical methods, and experimental realism
    • P. Webley H. Robben H. Elffers D. Hessing Cambridge University Press Cambridge
    • S. Long J. Swingen The conduct of tax evasion experiments: Validation, analytical methods, and experimental realism P. Webley H. Robben H. Elffers D. Hessing Tax evasion: An experimental approach 1991 Cambridge University Press Cambridge 128-138
    • (1991) Tax Evasion: An Experimental Approach , pp. 128-138
    • Long, S.1    Swingen, J.2
  • 30
    • 2942542849 scopus 로고    scopus 로고
    • The role of trust in nurturing compliance: A study of accused tax avoiders
    • K. Murphy The role of trust in nurturing compliance: A study of accused tax avoiders Law and Human Behavior 28 2004 187-209
    • (2004) Law and Human Behavior , vol.28 , pp. 187-209
    • Murphy, K.1
  • 32
    • 0000032508 scopus 로고    scopus 로고
    • Types and patterns: An experimental East-West-German comparison of cooperation and solidarity
    • A. Ockenfels J. Weimann Types and patterns: An experimental East-West-German comparison of cooperation and solidarity Journal of Public Economics 71 1999 275-287
    • (1999) Journal of Public Economics , vol.71 , pp. 275-287
    • Ockenfels, A.1    Weimann, J.2
  • 33
    • 3843081855 scopus 로고    scopus 로고
    • Culture differences in ultimatum game experiments: Evidence from a meta-analysis
    • H. Oosterbeek R. Sloof G. van de Kuilen Culture differences in ultimatum game experiments: Evidence from a meta-analysis Experimental Economics 7 2004 171-188
    • (2004) Experimental Economics , vol.7 , pp. 171-188
    • Oosterbeek, H.1    Sloof, R.2    van de Kuilen, G.3
  • 34
    • 21344463749 scopus 로고    scopus 로고
    • Tax rates, tax administration and income tax evasion in Switzerland
    • W.W. Pommerehne H. Weck-Hannemann Tax rates, tax administration and income tax evasion in Switzerland Public Choice 88 1996 161-170
    • (1996) Public Choice , vol.88 , pp. 161-170
    • Pommerehne, W.W.1    Weck-Hannemann, H.2
  • 35
    • 84993839810 scopus 로고
    • The economics of taxpayer compliance
    • D.J. Pyle The economics of taxpayer compliance Journal of Economic Surveys 5 1991 163-198
    • (1991) Journal of Economic Surveys , vol.5 , pp. 163-198
    • Pyle, D.J.1
  • 38
    • 0001215734 scopus 로고
    • Survey research in public finance: A behavioral approach to fiscal theory
    • G. Schmölders Survey research in public finance: A behavioral approach to fiscal theory Public Finance 25 1970 300-306
    • (1970) Public Finance , vol.25 , pp. 300-306
    • Schmölders, G.1
  • 39
    • 0035012730 scopus 로고    scopus 로고
    • Taxpayers' attitudes, behavior, and perception of fairness
    • C. Seidl S. Traub Taxpayers' attitudes, behavior, and perception of fairness Pacific Economic Review 6 2001 255-267
    • (2001) Pacific Economic Review , vol.6 , pp. 255-267
    • Seidl, C.1    Traub, S.2
  • 40
    • 0002055941 scopus 로고
    • The contribution of survey research to public finance
    • A.T. Peacock Praeger Publishers New York
    • B. Strümpel The contribution of survey research to public finance A.T. Peacock Quantitative analysis in public finance 1969 Praeger Publishers New York 14-32
    • (1969) Quantitative Analysis in Public Finance , pp. 14-32
    • Strümpel, B.1
  • 42
    • 20344383333 scopus 로고    scopus 로고
    • Shadow economies around the world: What do we know?
    • CREMA Working Paper Series, 2004-03
    • Schneider, F., & Klinglmair, R. (2004). Shadow economies around the world: What do we know? CREMA Working Paper Series, 2004-03.
    • (2004)
    • Schneider, F.1    Klinglmair, R.2
  • 43
    • 0001284615 scopus 로고
    • Reciprocity and fairness: Positive incentives for tax compliance
    • J. Slemrod University of Michigan Press Ann Arbor, MI
    • K.W. Smith Reciprocity and fairness: Positive incentives for tax compliance J. Slemrod Why people pay taxes - Tax compliance and enforcement 1992 University of Michigan Press Ann Arbor, MI 223-258
    • (1992) Why People Pay Taxes - Tax Compliance and Enforcement , pp. 223-258
    • Smith, K.W.1
  • 44
    • 84994986069 scopus 로고
    • Encouraging tax compliance with positive incentives: A conceptual framework and research directions
    • K.W. Smith L.J. Stalans Encouraging tax compliance with positive incentives: A conceptual framework and research directions Law and Society Review 13 1991 35-53
    • (1991) Law and Society Review , vol.13 , pp. 35-53
    • Smith, K.W.1    Stalans, L.J.2
  • 48
    • 0041939197 scopus 로고    scopus 로고
    • Tax morale and institutions
    • CREMA Working Paper Series 2003-9, Basel
    • Torgler, B. (2003). Tax morale and institutions. CREMA Working Paper Series 2003-9, Basel.
    • (2003)
    • Torgler, B.1
  • 50
    • 33644762879 scopus 로고    scopus 로고
    • Tax morale in Australia: What factors shape it and has it changed over time?
    • B. Torgler K. Murphy Tax morale in Australia: What factors shape it and has it changed over time? Journal of Australian Taxation 7 2004 298-335
    • (2004) Journal of Australian Taxation , vol.7 , pp. 298-335
    • Torgler, B.1    Murphy, K.2
  • 51
    • 0000984838 scopus 로고
    • Taxation and public opinion in Sweden: An interpretation of recent survey data
    • J. Vogel Taxation and public opinion in Sweden: An interpretation of recent survey data National Tax Journal 27 1974 499-513
    • (1974) National Tax Journal , vol.27 , pp. 499-513
    • Vogel, J.1
  • 52
    • 23344431873 scopus 로고
    • Schattenwirtschaft: Eine möglichkeit zur einschränkung der öffentlichen verwaltung? Eine ökonomische analyse, finanzwissenschaftliche schriften 22
    • Bern: Lang
    • Weck, H. (1983). Schattenwirtschaft: Eine möglichkeit zur einschränkung der öffentlichen verwaltung? Eine ökonomische analyse, finanzwissenschaftliche schriften 22. Bern: Lang.
    • (1983)
    • Weck, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.