The effect of religiosity on tax fraud acceptability: A cross-national analysis

Journal for the Scientific Study of Religion

Volumn 45, Issue 3, 2006, Pages 325-351

  Stack, Steven ^a,b   Kposowa, Augustine ^c  

^a WAYNE STATE UNIVERSITY   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

^c UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33747175677     PISSN: 00218294     EISSN: 14685906     Source Type: Journal    
DOI: 10.1111/j.1468-5906.2006.00310.x     Document Type: Article

References (77)

1. Agnew, R. 1992. Foundations for a general strain theory. Criminology 30:47-88.
2. Agnew, R. 1998. The approval of suicide: A social psychological model. Suicide & Life Threatening Behavior 28:205-25.
3. Akers, R. 2003. Criminological theories: Introduction and evaluation. Los Angeles, CA: Roxbury.
4. Baier, C. and B. R. E. Wright. 2001. If you love me keep my commandments: A meta-analysis of the effect of religion on crime. Journal of Research in Crime and Delinquency 38:3-21.
5. Bem, D. 1970. Beliefs, attitudes and human affairs. Oxford, UK: Brooks-Cole.
6. Bociurriw, B., J. W. Strong, and J. K. Laux. 1975. Religion and atheism in the U.S.S.R. and Eastern Europe. New York: Macmillan.
7. Brown, S., F. A. Esbensen, and G. Geis. 2001. Criminology: Explaining crime and its context. Cincinnati, OH: Anderson Publishing.
8. Bryk, A. S. and S. W. Raudenbush. 1992. Hierarchical linear models: Applications and data a nalysis methods. Newbury Park: Sage Publications.
9. Burkett, S. and B. Warren. 1987. Religiosity, peer associations, and adolescent marijuana use: A panel study of underlying causal structures. Criminology 31:119-34.
10. Casey, J. and Scholz, J. 1991. Beyond deterrence: Behavior decision theory and tax compliance. Law and Society Review 24(3): 837-61.
11. Caspi, A., T. E. Moffitt, P. A. Silva, M. Stouthamer-Loeber, R. F. Krueger, and P. S. Schmutte. 1994. Are some people crime prone? Replication of the personality-crime relationship across countries, genders, races, and methods. Criminology 32:163-95.
12. Central Intelligence Agency. 1999. World fact book. Dulles, VA: Brasseys.
13. Clotfelter, C. 1983. Tax evasion and tax rates. Review of Economics and Statistics 65:363-73.
14. Cohen, A. 1983. Comparing regression coefficients across sub samples. Sociological Methods and Research 12:77-94.
15. Coward, H., E. Dargyay, and R. Neufeldt, eds. 1988. Reader in eastern religions. Waterloo, Ontario: Wilfrid Laurier University Press.
16. Dean, P., T. Keenan, and F. Kenney. 1980. Taxpayer attitudes to income tax evasion: An empirical study. British Tax Review 28(1): 28-44.
17. Durkheim, E. 1961. Moral education. New York: Free Press.
18. Ellison, C. G., J. A. Burr, and P. McCall. 1997. Religion homogeneity and metropolitan suicide rates. Social Forces 76:273-99.
19. Ellison, C. G. and D. Sherkat. 1999. Identifying the semi-involuntary institution: A clarification. Social Forces 78:793-800.
20. Festinger, L. 1964. Behavioral support for opinion change. Public Opinion Quarterly 28:404-17.
21. Froese, P. and S. Pfaff. 2001. Replete and desolate markets: Poland, East Germany, and the new religious paradigm. Social Forces 80:481-507.
22. Grasmick, H. and R. Bursik. 1990. Conscience, significant others, and rational choice: Extending the deterrence model. Law and Society Review 24:837-61.
23. Grasmick, H., R. Bursik, and J. Cochran. 1991. Render unto caesar what is caesar's: Religiosity and taxpayers inclinations to cheat. Sociological Quarterly 32:251-66.
24. Grasmick, H., K. Kinsey, and J. Cochran. 1991. Denomination, religiosity and compliance with the law: A study of adults. Journal for the Scientific Study of Religion 30:99-107.
25. Hackney, C. H. and G. Sanders. 2003. Religiosity and mental health: A meta analysis of recent studies. Journal for the Scientific Study of Religion 42:43-55.
26. Hallman, L. and T. Petersson. 2003. Differential patterns of secularization in Europe. In Religion in secularizing society: The Europeans' religion at the end of the twentieth century, edited by L. Hallman and O. Riis, pp. 48-75. Boston: Brill.
27. Hallman, L. and O. Riis, eds. 2003. Religion in secularizing society: The Europeans' religion at the end of the twentieth century. Boston: Brill.
28. Hessing, D., H. Effers, H. Robben, and P. Webley. 1992. Does deterrence deter? Measuring the effect of deterrence on tax compliance in field studies and experimental studies. In Why people pay taxes, edited by J. Slemrod. Ann Arbor: University of Michigan Press.
29. Hessing, D., H. Effers, and R. Weigel. 1988. Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior. Journal of Personality and Social Psychology 54:405-13.
30. Hirschi, T. 1969. Causes of delinquency. Berkeley: University of California Press.
31. Inglehart, R. 1990. Culture shift in advanced industrial societies. Princeton: Princeton University Press.
32. Inglehart, R. 2000. World values surveys and European values surveys, 1981-1984, 1990-1993, and 1995-1997. Ann Arbor, MI: Inter-University Consortium for Political and Social Research.
33. Inglehart, R. and W. Baker. 2000. Modernization, cultural change, and the persistence of traditional values. American Sociological Review 65:19-51.
34. Inkeles, A. 1990. National character revisited. Tocqueville Review 12:83-112.
35. Juergensmeyer, M., ed. 2003. Global religions: An introduction. New York: Oxford University Press.
36. Kaariainen, K. 1989. Discussion of scientific atheism as a soviet science. Helinski: Suomalainen Tiedeakaternia.
37. Kisala, R. 2003. Japanese religiosity and morals. In Religion in secularizing society: The Europeans' religion at the end of the twentieth century, edited by L. Hallman and O. Riis, pp. 205-22. Boston: Brill.
38. Klepper, S. and D. Nagin. 1989a. Tax compliance and perceptions of the risks of detection and criminal prosecution. Law and Society Review 23(2): 209-40.
39. Klepper, S. and D. Nagin. 1989b. The deterrent effect of perceived certainty and severity of punishment revisited. Criminology 27(4): 721-46.
40. Koenig, H. G. and D. B. Larson. 2001. Religion and mental health: Evidence for an association. International Review of Psychiatry 13:67-78.
41. Koenig, H. G., M. E. McCullough, and D. B. Larson. 2001. Handbook of religion and health. New York: Oxford University Press.
42. Kreft, I. and J. de Leeuw. 1998. Introducing multilevel modeling. London: Sage Publications.
43. Land, K., P. McCall, and L. Cohen. 1990. Structural covariates of homicide rates. American Journal of Sociology 95:922-63.
44. Lewis-Beck, M. 1980. Applied regression analysis. Thousand Oaks, CA: Sage.
45. Matsueda, R. and K. Heimer. 1987. Race, family structure and delinquency. American Sociological Review 52:826-40.
46. Parrinder, G. 1971. World religions: From ancient times to the present. New York: Facts on File.
47. Patee, T., T. Milner, and M. Welch. 1994. Levels of social integration in group contexts and the effects of informal sanction threat on deviance. Criminology 32:85-106.
48. Pescosolido, B., 1990. The social context of religious integration and suicide. Sociological Quarterly 31:337-57.
49. Regnerus, M. D., 2003. Moral communities and adolescent delinquency: Religious contexts and community social control. Sociological Quarterly 44:523-34.
50. Renard, J. 2004. The handy religion answer book. New York: Barnes and Noble.
51. Sampson, R. and J. Laub. 1992. Crime and deviance over the life course. American Sociological Review 55:609-27.
52. SAS Institute. 2004. SAS/STAT, the mixed procedure [computer software], version 9.1. Cary: NC: SAS Institute, Inc.
53. Scott, W. J. and H. Grasmick. 1981. Deterrence and income tax cheating. Journal of Applied Behavioral Science 17:395-408.
54. Sheffrin, S. and R. Triest. 1992. Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance. In Why people pay taxes, edited by J. Slemrod. Ann Arbor: University of Michigan Press.
55. Smith, H., 1991. The world's religions. New York: Harper.
56. Smith, K., 1990. Integrating three perspectives on noncompliance. Criminal Justice and Behavior 17:350-69.
57. Spicer, M. W. and B. B. Lundstedt. 1976. Understanding tax evasion. Public Finance 31:295-305.
58. Stack, S. 1983. The effect of religious commitment on suicide: A cross-national analysis. Journal of Health and Social Behavior 24:362-74.
59. Stack, S. 1985. The effect of religious-family integration on suicide. Journal of Marriage and the Family 47:431-47.
60. Stack, S. 1998. Gender, marriage, and suicide acceptability. Sex Roles 37:501-20.
61. Stack, S. and R. Eshelman. 1998. Marital status and happiness: A comparative analysis. Journal of Marriage and the Family 60:527-36.
62. Stack, S., I. Wasserman, and A. Kposowa. 1994. The effects of religion and feminism on suicide ideology. Journal for the Scientific Study of Religion 33:110-21.
63. Stark, R. 1996. Religion as context: Hellfire and delinquency one more time. Sociology and Religion 57:163-73.
64. Stein, D., E. Witzum, D. Brom, A. DeNour, and A. Elizur. 1992. The association between adolescents' attitudes towards suicide and their psychosocial background and suicidal tendencies. Adolescence 27:949-59.
65. Strumpel, B. 1969. Contribution of survey research. In Quantitative analysis in public finance, edited by A. Peacock, pp. 29-32. New York: Praeger.
66. Thurman, Q. 1989. General prevention of tax evasion. Journal of Quantitative Criminology 5:127-46.
67. Thurman, Q. C. St John, and L. R. Riggs. 1984. Neutralization and tax evasion. Law Policy 6:309-27.
68. Tittle, C. R. 1977. Sanction, fear, and the maintenance of social order. Social Forces 55:579-96.
69. Tittle, C. and M. Welch. 1983. Religiosity and deviance: Towards a contingency theory of constraining effects. Social Forces 61:653-82.
70. Toropov, B. and L. Buckles. 2002. World religions. Indianapolis: Pearson Educational Publishers.
71. Varma, K. and A. Doob. 1998. Deterring economic crimes: The case of tax evasion. Canadian Journal of Criminality 40:165-84.
72. Vogel, J. 1974. Taxation and public opinion in Sweden. National Tax Journal 27:499-513.
73. Warneryd, K. and B. Walerud. 1982. Taxes and economic behavior: Some interview data on tax evasion in Sweden. Journal of Economic Psychology 2:187-211.
74. Warr, M. and M. Stafford. 1991. The influence of delinquent peers: What they think and what they do. Criminology 29:851-65.
75. Welch, M., C. Tittle, and T. Patee. 1991. Religion and deviance among adult Catholics: A test of the moral communities hypothesis. Journal for the Scientific Study of Religion 30:159-72.
76. Wicker, A. W. 1969. Attitudes vs. actions. Journal of Social Issues 4:41-75.
77. Zaehner, R. C. 1988. Encyclopedia of the world's religions. New York: Barnes and Noble.