scispace - formally typeset
Search or ask a question
Author

Benno Torgler

Bio: Benno Torgler is an academic researcher from Queensland University of Technology. The author has contributed to research in topics: Tax reform & Indirect tax. The author has an hindex of 65, co-authored 490 publications receiving 17385 citations. Previous affiliations of Benno Torgler include University of Basel & University of California, Berkeley.


Papers
More filters
01 Jan 2006
TL;DR: In this article, the determinants of an individual's intrinsic willingness to pay taxes are estimated using information from the World Values Survey for a wide range of countries over several years of data.
Abstract: Much recent research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted differences across countries in their levels of tax compliance and the marked inability of standard economic models of taxpayer compliance to explain these differences. In this paper we estimate the determinants of an individual’s intrinsic willingness to pay taxes – what is sometimes termed “tax morale” – using information from the World Values Survey for a wide range of countries over several years of data. We first analyze a cross-section of individuals in Spain and the United States. In line with previous experimental results, our findings indicate a significantly higher tax morale in the United States than in Spain, controlling in a multivariate analysis for additional variables. We then extend our multivariate analysis to include an additional 14 European countries. Our results again indicate that individuals in the United States have the highest tax morale across all countries, followed by Austria and Switzerland. We also find a strong negative correlation between the size of shadow economy and the degree of tax morale in those countries.

674 citations

Journal ArticleDOI
TL;DR: In this paper, the determinants of an individual's intrinsic willingness to pay taxes are estimated using information from the World Values Survey for a wide range of countries over several years of data.

610 citations

Posted Content
TL;DR: In this paper, tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors, finding strong support for the assertion that a higher tax morale, and a higher institutional quality, lead to a smaller shadow economy.
Abstract: This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the size and development of the shadow economy. Relatively new data sources that have become available offer an exceptional opportunity to shed more light on a topic that is attracting increasing attention. We find strong support for the assertion that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

533 citations

Book
01 Jan 2007
TL;DR: Torgler as discussed by the authors considers the evidence that enforcement efforts cannot fully explain the high degree of tax compliance within society and provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies.
Abstract: The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies.

493 citations

Posted Content
Benno Torgler1
TL;DR: A significant body of research has been accumulated concerning tax morale and tax compliance as discussed by the authors, focusing on personal income, and the main focus is on the social and institutional factors which until now have received only limited attention.
Abstract: A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focusing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.

462 citations


Cited by
More filters
Book
01 Jan 2009

8,216 citations

Journal Article
TL;DR: A Treatise on the Family by G. S. Becker as discussed by the authors is one of the most famous and influential economists of the second half of the 20th century, a fervent contributor to and expounder of the University of Chicago free-market philosophy, and winner of the 1992 Nobel Prize in economics.
Abstract: A Treatise on the Family. G. S. Becker. Cambridge, MA: Harvard University Press. 1981. Gary Becker is one of the most famous and influential economists of the second half of the 20th century, a fervent contributor to and expounder of the University of Chicago free-market philosophy, and winner of the 1992 Nobel Prize in economics. Although any book with the word "treatise" in its title is clearly intended to have an impact, one coming from someone as brilliant and controversial as Becker certainly had such a lofty goal. It has received many article-length reviews in several disciplines (Ben-Porath, 1982; Bergmann, 1995; Foster, 1993; Hannan, 1982), which is one measure of its scholarly importance, and yet its impact is, I think, less than it may have initially appeared, especially for scholars with substantive interests in the family. This book is, its title notwithstanding, more about economics and the economic approach to behavior than about the family. In the first sentence of the preface, Becker writes "In this book, I develop an economic or rational choice approach to the family." Lest anyone accuse him of focusing on traditional (i.e., material) economics topics, such as family income, poverty, and labor supply, he immediately emphasizes that those topics are not his focus. "My intent is more ambitious: to analyze marriage, births, divorce, division of labor in households, prestige, and other non-material behavior with the tools and framework developed for material behavior." Indeed, the book includes chapters on many of these issues. One chapter examines the principles of the efficient division of labor in households, three analyze marriage and divorce, three analyze various child-related issues (fertility and intergenerational mobility), and others focus on broader family issues, such as intrafamily resource allocation. His analysis is not, he believes, constrained by time or place. His intention is "to present a comprehensive analysis that is applicable, at least in part, to families in the past as well as the present, in primitive as well as modern societies, and in Eastern as well as Western cultures." His tone is profoundly conservative and utterly skeptical of any constructive role for government programs. There is a clear sense of how much better things were in the old days of a genderbased division of labor and low market-work rates for married women. Indeed, Becker is ready and able to show in Chapter 2 that such a state of affairs was efficient and induced not by market or societal discrimination (although he allows that it might exist) but by small underlying household productivity differences that arise primarily from what he refers to as "complementarities" between caring for young children while carrying another to term. Most family scholars would probably find that an unconvincingly simple explanation for a profound and complex phenomenon. What, then, is the salient contribution of Treatise on the Family? It is not literally the idea that economics could be applied to the nonmarket sector and to family life because Becker had already established that with considerable success and influence. At its core, microeconomics is simple, characterized by a belief in the importance of prices and markets, the role of self-interested or rational behavior, and, somewhat less centrally, the stability of preferences. It was Becker's singular and invaluable contribution to appreciate that the behaviors potentially amenable to the economic approach were not limited to phenomenon with explicit monetary prices and formal markets. Indeed, during the late 1950s and throughout the 1960s, he did undeniably important and pioneering work extending the domain of economics to such topics as labor market discrimination, fertility, crime, human capital, household production, and the allocation of time. Nor is Becker's contribution the detailed analyses themselves. Many of them are, frankly, odd, idiosyncratic, and off-putting. …

4,817 citations

Journal ArticleDOI
05 Feb 1897-Science

3,125 citations