Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland
Author:
- 1 May 2004
- journal article
- Published by SAGE Publications in International Journal of Comparative Sociology
- Vol. 45 (1-2) , 17-43
Abstract
This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.Keywords
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