Williams, C.C. orcid.org/0000-0002-3610-1933 and Krasniqi, B.A. (2017) Evaluating the individual- and country-level variations in tax morale: Evidence from 35 Eurasian countries. Journal of Economic Studies, 44 (5). pp. 816-832. ISSN 0144-3585
Abstract
Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when ‘tax morale’, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the aim of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2017 Emerald Publishing Group. This is an author produced version of a paper subsequently published in Journal of Economic Studies. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Informal economy; tax morale; taxation; economic development; Eurasia |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 22 Feb 2017 12:06 |
Last Modified: | 26 Oct 2017 22:42 |
Published Version: | https://doi.org/10.1108/JES-09-2016-0182 |
Status: | Published |
Publisher: | Emerald |
Refereed: | Yes |
Identification Number: | 10.1108/JES-09-2016-0182 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:112614 |
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