In this paper, we offer a comprehensive and updated review of the impact of fiscal
decentralization on the economy, society and politics. Our first target is the examination of …

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 …

Purpose The main purpose of this paper is to explore size of the shadow economy of 31
European Countries in 2014 and size of the shadow economy of 28 European Union …

A psychological tax contract goes beyond the traditional deterrence model and explains tax
morale as a complicated interaction between taxpayers and the government. As a …

Applying a multilevel model, we argue that tax morale is a function of individual-and
contextual-level variables. Evidence presented in this article, based on the 2004–2005 …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

Tax evasion is a widespread phenomenon and encouraging tax compliance is an important
and debated policy issue. Many studies have shown that tax cheating has to be attributed to …

This paper incorporates tax morale into the Allingham and Sandmo (1972) model of income
tax evasion. Tax morale is modeled as a social norm for tax compliance. The strength of the …

This paper investigates how individuals determine their tax morale levels and tax
compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the …

Can governments increase tax compliance by rewarding honest taxpayers? We conducted a
controlled laboratory experiment comparing tax compliance under a “deterrence” baseline …