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
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Englisch
- Erschienen in
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Series: CREMA Working Paper ; No. 2003-08
- Klassifikation
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Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Illegal Behavior and the Enforcement of Law
- Thema
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Tax morale
Tax compliance
Religiosity
- Ereignis
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Geistige Schöpfung
- (wer)
-
Torgler, Benno
- Ereignis
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Veröffentlichung
- (wer)
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Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
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Basel
- (wann)
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2003
- Handle
- Letzte Aktualisierung
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20.09.2024, 08:23 MESZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2003