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.

Language
Englisch

Bibliographic citation
Series: CREMA Working Paper ; No. 2003-08

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

Event
Geistige Schöpfung
(who)
Torgler, Benno
Event
Veröffentlichung
(who)
Center for Research in Economics, Management and the Arts (CREMA)
(where)
Basel
(when)
2003

Handle
Last update
20.09.2024, 8:23 AM CEST

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Arbeitspapier

Associated

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

Time of origin

  • 2003

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