Self-serving bias and tax morale

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Self-Serving Bias

This article examined the impact of relationship closeness on the self-serving bias (SSB). Members of relationally distant dyads working on interdependent-outcomes tasks manifested the SSB: They took credit for dyadic success but blamed the partner for dyadic failure. However, members of relationally close dyads did not manifest the SSB: They did not take more credit than their partner for dyad...

متن کامل

Tax Morale and Institutions

This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across d...

متن کامل

Clarifying The Self-Serving Bias

In their article “Explaining Bargaining Impasse: The Role of Self-Serving Biases”, (JEP, Winter 1997), Babcock and Loewenstein (hereafter BL) invoke the notion of selfserving biases to account for behavior in a rich variety of settings, for instance, the failure to reach an agreement in laboratory bargaining games, the behavior of job searchers, and the discrepancy between plaintiffs’ and defen...

متن کامل

Tax Compliance, Tax Morale and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

متن کامل

Tax Morale and Conditional Cooperation

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We fin...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Economics Letters

سال: 2015

ISSN: 0165-1765

DOI: 10.1016/j.econlet.2015.03.041