A central assumption in economics is that people misreport their private information if this is
to their material benefit. Several recent models depart from this assumption and posit that …

An important part of every country's development process is the building of a social contract
in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests …

Beyond enforcement: what drives tax morale in Ghana? | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search …

This paper studies differences in tax-morale attitudes between East and West Germany
using multiple recent data sets. Contrary to previous 1990s evidence, but in line with recent …

Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of
owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the …

Objectives: The article becomes novel in that it provides a comparative analysis of the
determinants of the tax morale between South Africa and Zimbabwe as neighbouring …

The economic and financial crisis, which resulted in budget deficits in several countries, was
the most evident cause generating authorities' and researchers' interest in the decisive …

This report is part of the project SHADOWS which aims to investigate the effectiveness of
different policy measures in reducing undeclared work. As such, the project evaluates not …

The article presents the concept of tax culture by accentuating the possibilities of tax culture
expression. The general factors that influence changes in tax culture are distinguished and …

The objective of this article is to discuss the issue of tax evasion in the light of real
progressivity, which is pointed out as an alternative solution to the problem. Inserted in this …