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Edward Elgar Publishing Tax Compliance and Tax Morale - Edward Elgar Publishing

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Description

Why do citizens choose to pay their taxes? While enforcement is a major factor, Benno Torgler explores why enforcement alone does not explain the high levels of tax compliance seen in many societies. This book addresses the puzzle of taxpayer behavior by looking into the concept of tax morale. Many researchers treat tax morale as a black box, but this volume seeks to open that box. It examines the specific attitudes and issues that influence how people feel about paying taxes. By providing both theoretical and empirical analysis, this work offers a deeper understanding of the social and psychological factors that drive compliance. This text is an important resource for those studying the intersection of economics, psychology, and law. It moves beyond simple enforcement models to look at the underlying drivers of civic duty and tax behavior. Whether you are a researcher or a student, this book provides a necessary perspective on why tax systems function the way they do.

Key Features

Explores the relationship between enforcement efforts and the high levels of tax compliance found in various societies.

Provides a deep dive into tax morale, moving beyond treating the concept as a black box to examine influencing factors.

Offers both theoretical and empirical analysis to help resolve the puzzle of why citizens pay their taxes.

Examines the specific attitudes and issues that shape how individuals perceive their tax obligations.

Delivers a unique perspective on taxpayer behavior through the research of Benno Torgler.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
26 July 2007
Listed Since
12 February 2007

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