Tax Morale and Compliance Behavior: First Evidence on a Causal Link Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established yet. Exploiting exogenous variat...

BACKGROUND high morale is defined as future-oriented optimism. Previous research suggests that a high morale independently predicts increased survival among old people, though very old people have not been specifically studied. OBJECTIVE to investigate whether high morale is associated with increased survival among very old people. SUBJECTS the Umeå 85+/GErontological Regional DAtabase-stud...

Objectives: Mental health organizations are strongly encouraged to implement empirically supported treatments (ESTs), however little is known about their working environments. The present study investigated how provider demographics, workplace environment and whether ESTs were used affected the worker morale. Methods: Front-line workers (N = 1,273) from 55 different programs in a single, large ...

We interpret workers’ confidence in their own skills as their morale, and investigate the implication of worker overconfidence on the firm’s optimal wage-setting policies. In our model, wage contracts both provide incentives and affect worker morale, by revealing private information of the firm about worker skills. We provide conditions for the non-differentiation wage policy to be profit-maxim...

while economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. tax morale is defined as the intrinsic motivation to pay taxes. however, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. in this paper we analyze the mos...

This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax compliance in a country. But despite its potential significance, most studies in the previous literature have treated tax morale as an exogenous residual. In contrast to the previous tax compliance l...

Morale can be defined as the professional interest and enthusiasm a person displays towards the achievement of individual and group goals in a given job situation (Bentley & Rempel, 1980). Morale is set within the framework of organizational theory with an individual progressing toward the achievement of organizational tasks and his or her perceived job satisfaction within the total organizatio...

This paper incorporates morale into a standard principal-agent model. When morale is observable, the agent’s effort level, the optimal piece rate, and the firm’s expected profits are all increasing in the worker’s level of morale. However, when morale is unobservable, workers shirk relative to the full information solution. The paper also considers a model of morale interdependence. The results...