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  • People mostly pay their taxes although there is a low probability of getting caughtand being penalized. Thus, new attempts in the tax compliance literature try to go beyondstandard economic theory. This paper examines citizens’ attitudes toward paying taxes – whatis sometimes termed their ‘‘tax morale’’, or the intrinsic motivation to pay taxes. Tax moralemay be a key determinant to explain why people are honest. However, there are very fewpapers that explore the concept of tax morale theoretically and empirically. This study, basedon the World Values Survey and the European Values Survey, therefore attempts to fill thisgap in the literature, focusing on tax morale in Austria. Societal variables such as trust or pridehave been identified as key determinants that shape tax morale in Austria. Furthermore, alower perceived compliance leads to a decrease of tax morale, which indicates that socialcomparisons are relevant. The results also show a decrease of tax morale between 1990 and1999, although Austria’s taxpayers still have a very high tax morale compared to otherEuropean countries. (xsd:string)
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  • http://search.proquest.com/docview/220854355?accountid=14338. (EVS) (ISSP) (xsd:string)
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  • 2005 (xsd:gyear)
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  • 2005 (xsd:gyear)
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  • Attitudes Towards Paying Taxes in Austria: An Empirical Analysis (xsd:string)
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  • In Empirica, 32, 231-250, 2005 (xsd:string)
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  • International Social Survey Programme (ISSP) (xsd:string)
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