Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

What are the key determinants of taxpayer compliance? And which features of citizen-state
relations govern attitudes and behaviour regarding taxation? This paper examines the …

Why so many people pay their taxes, even though fines and audit probability are low, is a
central question in the tax compliance literature. Positing a homo oeconomicus having a …

Tax evasion is a pervasive problem in many countries. In particular, some develo**
countries do not collect even half of what they would if taxpayers complied with the written …

Tax payments are enhanced by taxpayers' trust in authorities or by authorities' power
leading to voluntary or enforced tax compliance, respectively. A laboratory experiment and …

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the
high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers …

We study how cultural norms and enforcement policies influence illicit corporate activities.
Using confidential Internal Revenue Service (IRS) audit data, we show that corporations with …

Governments settle their financial obligations and pay for the public expenditures largely
through finances generated from taxes. For many develo** countries like Pakistan, the …

The focus for the Centre is research into individual and strategic decision-making using a
combination of theoretical and experimental methods. On the theory side, members of the …

It is widely believed that rents from windfall revenue undermine accountability. An enduring
explanation is that windfalls free leaders from the need to tax, producing a quiescent …