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
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