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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - Abteilung "Marktprozesse und Steuerung", … - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10009367878
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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10010269102
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The last refuge of a scoundrel? Patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10010307039
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - C.E.P.R. Discussion Papers - 2009
We study the effects of patriotism on tax compliance. If individuals feel a (random) patriotic warm glow from honest … instrumental variables estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for …
Persistent link: https://www.econbiz.de/10005082541
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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Konrad, Kai A.; Qari, Salmai - Institute for the Study of Labor (IZA) - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of … estimation to tackle the possible endogeneity of patriotism. On the aggregate level, we provide evidence for a negative …
Persistent link: https://www.econbiz.de/10005017520
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National culture as a moderator between social norms, religiosity, and tax evasion : meta-analysis study
Sutrisno, T.; Dularif, Muh - In: Cogent business & management 7 (2020) 1, pp. 1-19
The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...
Persistent link: https://www.econbiz.de/10012627550
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The impact of culture and economic structure on tax morale and tax evasion : a country-level analysis using SEM
Brink, William D.; Porcano, Thomas M.; Oats, Lynne - In: Advances in taxation 23 (2017), pp. 87-123
Persistent link: https://www.econbiz.de/10012225493
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National culture and firm-level tax evasion
Bame-Aldred, Charles W.; Cullen, John B.; Martin, Kelly D. - In: Journal of business research : JBR 66 (2013) 3, pp. 390-396
Persistent link: https://www.econbiz.de/10009720245
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National culture and tax evasion : the role of the institutional environment quality
Allam, Amir; Moussa, Tantawy; Abdelhady, Mona; Yamen, Ahmed - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-12
Persistent link: https://www.econbiz.de/10014434931
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National Culture and Tax Evasion : The Role of the Institutional Environment Quality
Allam, Amir; Moussa, Tantawy; Abdelhady, Mona; Yamen, Ahmed - 2023
This study examines the role of institutional environment quality (IEQ) in the relationship between national culture (NC) and tax evasion (TE). Prior research examined the direct impact of culture on tax evasion but did not examine potential mechanisms that may influence this relationship. Using...
Persistent link: https://www.econbiz.de/10014256217