Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214284
Authors: 
Torgler, Benno
Year of Publication: 
2003
Series/Report no.: 
CREMA Working Paper No. 2003-08
Abstract: 
The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such as church attendance, religious education, being an active member of a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale.
Subjects: 
Tax morale
Tax compliance
Religiosity
JEL: 
H26
H73
K42
Document Type: 
Working Paper

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