Tax morale has been a focus of academics and policy makers for some time. The measurement individuals’ tax is subjective, various proxies have employed in qualitative quantitative research. framing these measures considered research with respect to equivalency or goal framing, but the underlying implication emphasis commonly used yet be considered. Further, although fairness financial literacy ...

Abstract Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute this literature by investigating whether morale, an individual's intrinsic non-pecuniary motivation comply with taxes, is associated cultural values (following Hofstede's typology) held individual. The analysis exploits four waves European Values Su...

Since 1994, the Mexican economy has experienced higher growth than in previous years, coinciding with a significant surge in foreign investment and trade, commonly viewed as resulting from NAFTA. The purpose of this study is to identify the effects of this preferential trade agreement, during its first six years of implementation, on some key economic variables and to determine whether the orig...