Arbeitspapier

The Importance of Faith: Tax Morale and Religiosity

The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such as church attendance, religious education, being an active member of a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.

Sprache
Englisch

Erschienen in
Series: CREMA Working Paper ; No. 2003-08

Klassifikation
Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Illegal Behavior and the Enforcement of Law
Thema
Tax morale
Tax compliance
Religiosity

Ereignis
Geistige Schöpfung
(wer)
Torgler, Benno
Ereignis
Veröffentlichung
(wer)
Center for Research in Economics, Management and the Arts (CREMA)
(wo)
Basel
(wann)
2003

Handle
Letzte Aktualisierung
20.09.2024, 08:23 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Torgler, Benno
  • Center for Research in Economics, Management and the Arts (CREMA)

Entstanden

  • 2003

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