| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20458 |
| 来源ID | Working Paper 20458 |
| Tax Morale | |
| Erzo F.P. Luttmer; Monica Singhal | |
| 发表日期 | 2014-09-05 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social norms. Tax morale does indeed appear to be an important component of compliance decisions, and there is strong evidence that tax morale operates through a variety of underlying channels. There is less evidence - to date - that indicates we know how to leverage these channels to improve compliance and revenue collection in a consistently successful way. |
| 主题 | Public Economics ; Taxation ; Development and Growth ; Development |
| URL | https://www.nber.org/papers/w20458 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/578130 |
| 推荐引用方式 GB/T 7714 | Erzo F.P. Luttmer,Monica Singhal. Tax Morale. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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