What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax compliance. How...

AIM The study examined cross-sectionally and longitudinally psychological wellbeing in the context of marital status, gender, and age. METHOD Measures were taken eight years apart for three groups: married at both interviews; widowed at both interviews; and married at first interview but widowed at third. Data were analysed using multiple regression models: dependent variables were morale and...

A positive morale of staff is essential for the quality of mental health care. There are at least two reasons for this. One is the impact on recruitment and retention. The current difficulties to recruit and retain sufficient numbers of qualified staff vary across countries and even within the same country across different professional groups. For example, they can be markedly different for psy...

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majori...

This paper presents an exploratory investigation of the Manufacturing/Marketing (hereafter M/M) interface. From the literature and prior empirical work in M/M strategies, we propose a path model for assessing the mediating impact of the M/M interface harmony on M/M morale and business performance. Using two convenience samples of executives, we empirically test the direct and indirect influence...