Environmental and Pro-Social Norms: Evidence on Littering (2009)
Torgler, Benno, Frey, Bruno S., Wilson, Clevo
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...
Environmental and Pro-Social Norms: Evidence on Littering (2009)
Torgler, Benno, Frey, Bruno S., Wilson, Clevo
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...
Environmental and Pro-Social Norms: Evidence on Littering (2009)
Torgler, Benno, Frey, Bruno S., Wilson, Clevo
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...
Environmental and Pro-Social Norms: Evidence on Littering (2009)
Torgler, Benno, Frey, Bruno S., Wilson, Clevo
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...
Surviving the Titantic Disaster: Economic, Natural and Social Determinants (2009)
Frey, Bruno S, Savage, David A, Torgler, Benno
The sinking of the Titanic in April 1912 took the lives of 68 percent of the people aboard. Who survived? It was women and children who had a higher probability of being saved, not men. Likewise,...
Environmental Participation and Environmental Motivation (2009)
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Environmental Participation and Environmental Motivation (2009)
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Environmental Participation and Environmental Motivation (2009)
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Environmental Participation and Environmental Motivation (2009)
Torgler, Benno, García Valiñas, María A., Macintyre, Alison
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Environmental Participation and Environmental Motivation (2009)
Torgler, Benno, GarcÃa-Valiñas, MarÃa A., Macintyre, Alison
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Justifiability of Littering: An Empirical Investigation (2008)
Torgler, Benno, GarcÃa-Valiñas, MarÃa A., Macintyre, Alison
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Justifiability of Littering: An Empirical Investigation (2008)
Torgler, Benno, GarcÃa-Valiñas, MarÃa A., Macintyre, Alison
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Justifiability of Littering: An Empirical Investigation (2008)
Torgler, Benno, GarcÃa-Valiñas, MarÃa A., Macintyre, Alison
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Justifiability of Littering: An Empirical Investigation (2008)
Torgler, Benno, GarcÃa-Valiñas, MarÃa A., Macintyre, Alison
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Corruption and Political Interest: Empirical Evidence at the Micro Level (2008)
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Corruption and Political Interest: Empirical Evidence at the Micro Level (2008)
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Corruption and Political Interest: Empirical Evidence at the Micro Level (2008)
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Corruption and Political Interest: Empirical Evidence at the Micro Level (2008)
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
Torgler, Benno, GarcÃa Valiñas, MarÃa A., Macintyre, Alison
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
The determinants of women's international soccer performances (2008)
The expansion of economics to 'non-market topics', such as soccer, has received increased attention in recent years. However, most of the studies focus on men's performances, whereas this paper...
The determinants of women's international soccer performances (2008)
The expansion of economics to 'non-market topics', such as soccer, has received increased attention in recent years. However, most of the studies focus on men's performances, whereas this paper...
Christoph A. Schaltegger, Benno Torgler
Citizens are willing to abandon their short-term financial interest in free-riding considerably, if governments act in their interest, if procedures of the public decisions-making process are felt to...
TAX MORALE AFTER THE REUNIFICATION OF GERMANY: RESULTS FROM A QUASI-NATURAL EXPERIMENT by (2008)
Lars P. Feld, Benno Torgler, Jel-classification H
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990...
SHADOW ECONOMY, TAX MORALE, GOVERNANCE AND INSTITUTIONAL QUALITY: A PANEL ANALYSIS (2008)
Benno Torgler, Friedrich Schneider
16.03.2007 page 1 out of 54 by
Abstract: Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital...
1 REWARDING HONEST TAXPAYERS? EVIDENCE ON THE IMPACT OF REWARDS FROM FIELD EXPERIMENTS (2008)
Lars P. Feld, Bruno S. Frey, Benno Torgler
by
Abstract: PARTICIPATION IN ENVIRONMENTAL ORGANIZATIONS: POLITICAL INTEREST AND STATE CAPACITY (2008)
The literature on volunteering has strongly increased in the last few years. However, there is still a lack of substantial empirical evidence about the determinants of environmental participation....
Change of Guard for Economic Analysis and Policy (2008)
Dulleck, Uwe, Torgler, Benno, Wilson, Clevo
It is with great pleasure and enthusiasm that we took over the editorship of Economic Analysis and Policy (EAP) in 2008. EAP is the journal of the Economic Society of Australia (Queensland branch)....
Introduction to the Special Issue on Tax Compliance and Tax Policy (2008)
A man once wrote to the Australian Taxation Office: ‘I have been unable to sleep, knowing that I have cheated on my income tax. I understated my taxable income and now enclose a cheque for $1500....
Bird, Richard M., Martinez-Vazquez, Jorge, Torgler, Benno
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries and high income countries. While at first...
Causes and Consequences of Tax Morale: An Empirical Investigation (2008)
Torgler, Benno, Demir, Ihsan C., Macintyre, Alison, Schaffner, Markus
Many taxpayers truthfully declare their income to the tax administration. Why is this the case given that there is a relatively low likelihood of being audited? One answer could be found in tax...
Social Capital and Relative Income Concerns : Evidence from 26 Countries (2008)
Fischer, Justina, Torgler, Benno
Research on the effects of positional concerns on individuals attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data on 25000 individuals...
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
Torgler, Benno, Schneider, Friedrich, Schaltegger, Christoph A.
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to...
Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment (2007)
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia (2007)
Grigoriadis, Theocharis N, Torgler, Benno
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole's optimal...
Social Captial and Relative Income Concerns: Evidence from 26 Countries (2007)
Fischer, Justina A. V., Torgler, Benno
Research evidence on the impact of relative income position on individuals' attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis (2007)
Torgler, Benno, Schneider, Friedrich
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia (2007)
Grigoriadis, Theocharis N, Torgler , Benno
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole's optimal...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia (2007)
Grigoriadis, Theocharis N, Torgler , Benno
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole's optimal...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia (2007)
Grigoriadis, Theocharis N, Torgler , Benno
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole's optimal...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia (2007)
Grigoriadis, Theocharis N, Torgler , Benno
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole's optimal...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis (2007)
Torgler, Benno, Schneider, Friedrich
This paper analyses how governance or institutional quality and tax morale affect the shadow economy using an international country panel and also within country data. The literature strongly...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
Impuestos y protección medioambiental: preferencias y factores determinantes (2007)
García Valiñas, María Angeles, Torgler, Benno
A lo largo de las últimas décadas, han proliferado los estudios enfocados hacia el análisis de las preferencias medioambientales. Así, a comienzos de los años 70 del pasado siglo, empieza a...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
What shapes attitudes toward paying taxes? Evidence from multicultural European countries (2007)
Torgler, Benno, Schneider, Friedrich
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 have argued...
What shapes attitudes toward paying taxes? Evidence from multicultural European countries (2007)
Torgler, Benno, Schneider, Friedrich
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 have argued...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
What shapes attitudes toward paying taxes? Evidence from multicultural European countries (2007)
Torgler, Benno, Schneider, Friedrich
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 have argued...
How Audit Courts Affect Political Discussion (2007)
Torgler, Benno, Schaltegger, Christoph A.
From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search...
Tax compliance and tax morale : a theoretical and empirical analysis (2007)
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...
What shapes attitudes toward paying taxes? Evidence from multicultural European countries (2007)
Torgler, Benno, Schneider, Friedrich
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 have argued...
Torgler, Benno, Valev, Neven T
In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the...
Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence (2006)
Cummings, Ronald G., Martinez-Vazquez, Jorge, McKee, Michael, Torgler, Benno
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
The Determinants of Political Discussion: How important are audit courts and local autonomy? (2006)
Torgler, Benno, Schaltegger, Christoph A
The intention of this paper is to analyse how audit courts and local autonomy affect political discussion, controlling in a multivariate analysis for a broad variety of potential factors focusing on...
The Power of Positional Concerns: A Panel Analysis (2006)
Torgler, Benno, Schmidt, Sascha L, Frey, Bruno S.
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
Tax Morale and Conditional Cooperation (2006)
Frey, Bruno S., Torgler, Benno
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 economicus having a refined motivation...
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries (2006)
Torgler, Benno, Schneider, Friedrich G.
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens'...
Government Accountability and Fiscal Discipline: A panel analysis using Swiss data (2006)
Schaltegger , Christoph, Torgler, Benno
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
The importance of faith: Tax morale and religiosity (2006)
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...
The importance of faith: Tax morale and religiosity (2006)
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...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Participation in Environmental Organizations: An Empirical Analysis (2006)
Torgler, Benno, GarcÃa-Valiñas, Maria A.
The literature on volunteering has strongly increased over the last few years. However, there is still a lack of substantial empirical evidence on the determinants of environmental participation....
Fischer, Justina A. V., Torgler, Benno
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
Fischer, Justina A. V., Torgler, Benno
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship betweengovernment size and economic growth. But the empirical evidence of growtheffects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the politicaldebate can affect government performance. Using data for the full sample of Swiss cantons over...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Abstract: Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Torgler, Benno, Schaltegger, Christoph A.
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Government accountability and fiscal discipline: A panel analysis using Swiss data (2006)
Torgler, Benno, Schaltegger, Christoph A.
Government accountability through electoral engagement, involvement and participation in the political debate can affect government performance. Using data for the full sample of Swiss cantons over...
The importance of faith: Tax morale and religiosity (2006)
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...
Tax morale in Australia: what shapes it and has it changed over time? (2005)
Torgler, Benno, Murphy, Kristina
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degreeof tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Australia: what shapes it and has it changed over time? (2005)
Torgler, Benno, Murphy, Kristina
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Australia: what shapes it and has it changed over time? (2005)
Torgler, Benno, Murphy, Kristina, CTSI, RSSS
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Australia: what shapes it and has it changed over time? (2005)
Torgler, Benno, Murphy, Kristina
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
RUSSIAN ATTITUDES TOWARD PAYING TAXES – BEFORE, DURING, AND AFTER THE TRANSITION (2005)
James Alm, Jorge Martinez-vazquez, Benno Torgler
This paper examines citizens ’ attitudes toward paying taxes – what is sometimes termed their “tax morale”, or the intrinsic motivation to pay taxes – focusing on the experience of...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Tax morale in Australia: what shapes it and has it changed over time? (2005)
Torgler, Benno, Murphy, Kristina
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Australia: changing over time? (2005)
Benno Torgler, Kristina Murphy
Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Australia: changing over time? (2005)
Benno Torgler, Kristina Murphy
Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
Tax morale in Latin America (2005)
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
Taxation and Conditional Cooperation (2004)
Frey, Bruno S., Torgler, Benno
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more...
Taxation and Conditional Cooperation (2004)
Frey, Bruno S., Torgler, Benno
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more...
Tax morale in Latin America (2003)
In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax...
Tax morale in Latin America (2003)
In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax...
Tax morale in Latin America (2003)
In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax...
Tax morale in Latin America (2003)
In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax...
Tax morale : theory and empirical analysis of tax compliance / (2003)
Diss. Staatswiss. Basel (kein Austausch).
Tax morale in Latin America (2003)
In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax...
The Evolution of Tax Morale in Modern Spain
Jorge Martinz-Vazquez, Benno Torgler
This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax...
The Determinants of Individuals’ Attitudes Towards Preventing Environmental Damage
This paper investigates empirically the determinants of individuals’ attitudes towards preventing environmental damage in Spain using data from the World Values Survey and European Values Survey...
Participation in Environmental Organizations: An Empirical Analysis
The literature on volunteering has strongly increased in the last few years. However, there is still a lack of substantial empirical evidence about the determinants of environmental participation....
Trust and Fiscal Performance: A Panel Analysis with Swiss Data
Benno Torgler, Christoph A. Schaltegger
Citizens are willing to abandon their short-term financial interest in free-riding considerably, if governments act in their interest, if procedures of the public decisions-making process are felt to...
Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
Relative Income Position and Performance: An Empirical Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
Tax Morale and Conditional Cooperation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation...
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition
James Alm, Jorge Martinez-Vazquez, Benno Torgler
This paper examines citizens’ attitudes toward paying taxes – what is sometimes termed their “tax morale”, or the intrinsic motivation to pay taxes – focusing on the experience of...
Theocharis N. Grigoriadis, Benno Torgler
This paper investigates the role of the State Duma of Russia in energy regulation between 1994 and 2003. We applying Poole’s optimal classification model of roll call votes using an ordered probit...
It Is About Believing: Superstition and Religiosity
This paper has a novel framework analysing what shapes superstition in a multivariate analysis. The results indicate that socio-demographic and socio-economic variables matter. The results also...
This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In...
Does Culture Influence Tax Morale? Evidence from Different European Countries
Benno Torgler, Friedrich Schneider
There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. Previous studies have found differences in compliance behaviour across cultures. Novel...
Taxation and Conditional Cooperation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more...
Trust and Fiscal Performance: A Panel Analysis with Swiss Data
Christoph A. Schaltegger, Benno Torgler
Citizens are willing to abandon their short-term financial interest in free-riding considerably, if governments act in their interest, if procedures of the public decisions-making process are felt to...
Societal Institutions and Tax Effort in Developing Countries
Richard M. Bird, Jorge Martinez-Vazquez, Benno Torgler
The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. The most important...
Relative Income Position And Performance: An Empirical Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position. However,...
Benno Torgler, Christoph A. Schaltegger
ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax...
The Determinants of Political Discussion: How Important are Audit Courts and Local Autonomy?
Benno Torgler, Christoph A. Schaltegger
The intention of this paper is to analyse how audit courts and local autonomy affect political discussion, controlling in a multivariate analysis for a broad variety of potential factors focusing on...
Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
What Shapes Players’ Performance in Soccer? Empirical Findings from a Panel Analysis
In this paper we investigate the pay-performance relationship of soccer players using individual data from eight seasons of the German soccer league Bundesliga. The results of our panel analysis show...
DOES ENVY DESTROY SOCIAL FUNDAMENTALS? THE IMPACT OF RELATIVE INCOME POSITION ON SOCIAL CAPITAL
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
The Evolution of Tax Morale in Modern Spain
Benno Torgler, Jorge Martinez-Vazquez
This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax...
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition
Benno Torgler, James Alm, Jorge Martinez-Vazquez
This paper examines citizens’ attitudes toward paying taxes – what is sometimes termed their “tax morale”, or the intrinsic motivation to pay taxes – focusing on the experience of...
Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments
Lars P. Feld, Bruno S. Frey, Benno Torgler
This paper analyzes the impact of rewards on tax compliance as an additional instrument to take into account. While social psychologists and neuroscientists have emphasized the importance of rewards,...
Women and Illegal Activities: Gender Differences and Women’s Willingness to Comply over Time
In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the...
Participation in Environmental Organizations: Political Interest and State Capacity
The literature on volunteering has strongly increased in the last few years. However, there is still a lack of substantial empirical evidence about the determinants of environmental participation....
Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica
Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative...
Relative Income Position and Performance: An Empirical Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
Tax Morale in Transition Countries
This article tries to reduce the lack of tax compliance research analysing tax morale in transition countries. The empirical analysis using tax morale as a dependent variable working with World...
The Power of Positional Concerns: A Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
What shapes attitudes toward paying taxes? Evidence from multicultural european countries
Friedrich G. Schneider, Benno Torgler
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that...
Social Capital and Relative Income Concerns: Evidence from 26 Countries
Research evidence on the impact of relative income position on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26...
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
Benno Torgler, Friedrich Schneider, Christoph A. Schaltegger
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to...
Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
The Power of Positional Concerns: A Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990...
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
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...
Social capital and relative income concerns: evidence from 26 countries
Research evidence on the impact of relative income position on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26...
The Power of Positional Concerns: A Panel Analysis
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
Many studies have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position....
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
Benno Torgler, Friedrich Schneider, Christoph A. Schaltegger
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
This paper provides a comparison of tax morale between inhabitants of East and West Ger¬many in its post-reunification period, using three World Values Survey/European Values Sur¬vey waves between...
Public Attitudes Toward Corruption and Tax Evasion: Investigating the Role of Gender Over Time
In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the...
Trust in International Organizations: An Empirical Investigation Focusing on the United Nations
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
Trust in International Organizations: An Empirical Investigation Focusing on the United Nations
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
Shadow economy, tax morale, governance and institutional quality: A panel analysis
Friedrich Schneider, Benno Torgler
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
The impact of tax morale and institutional quality on the shadow economy
Friedrich Schneider, Benno Torgler
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...
Taxation and Conditional Taxation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more...
Environmental and Pro-Social Norms: Evidence from 30 Countries
Benno Torgler, Bruno S. Frey, Clevo Wilson
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes, an area which has been neglected in the environmental economics literature....
Environmental and Pro-Social Norms: Evidence from 30 Countries
Benno Torgler, Bruno S. Frey, Clevo Wilson
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes, an area which has been neglected in the environmental economics literature....
Causes and Consequences of Tax Morale: An Empirical Investigation
Benno Torgler, Markus Schaffner
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of...
Causes and Consequences of Tax Morale: An Empirical Investigation
Benno Torgler, Markus Schaffner
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of...
Market Reform, Regional Energy and Popular Representation: Evidence from Post-Soviet Russia
Theocharis N. Grigoriadis, Benno Torgler
This article investigates the relative impact of regional energy production on the energy voting choices of State Duma deputies between 1994 and 2003, controlling for other factors such as party...
Tax Effort: The Impact of Corruption, Voice and Accountability
Richard M. Bird, Jorge Martinez-Vazquez, Benno Torgler
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to...
Social Capital And Relative Income Concerns: Evidence From 26 Countries
Justina AV Fischer, Benno Torgler
Research evidence on the impact of relative income position on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data from 26...
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez, Benno Torgler
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent...
Tax Effort: The Impact of Corruption, Voice and Accountability
Richard Bird, Jorge Martinez-Vazquez, Benno Torgler
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to...
Tax Effort: The Impact of corruption, Voice and Accountability
Richard Bird, Jorge Martinez-Vazquezb, Benno Torgler
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. while at first glance giving such advice to...
Mirror, mirror on the wall, who is the happiest of them all?
Benno Torgler, Nemanja Antic, Uwe Dulleck
This paper turns Snow-White’s magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the “man in the street” seeks to...
Mirror, Mirror on the Wall, who is the Happiest of Them All?
Benno Torgler, Nemanja Antic, Uwe Dulleck
This paper turns Snow-White’s magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the “man in the street” seeks to...
Tax Compliance, Tax Morale And Governance Quality
Benno Torgler, Markus Schaffner, Alison Macintyre
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to...
Corruption and Political Interest: Empirical Evidence at the Micro Level
In recent years the topic of corruption has attracted a great deal of attention. However, there is still a lack of empirical evidence about the determinants of corruption at the micro level....
Introduction – 1. Setting an empirical model to measure WorldCup soccer success – 2. Overview and discussion of the empiricalresults - 3. Summary of the results and some concluding remarks
COMPLIANCE IN INDIA: AN EMPIRICAL ANALYSIS
This paper empirically examines the citizens' attitudes towards compliance using three different variables-justifiability of tax evasion, justifiability of corruption and justifiability of claiming...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
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...
Die Auswirkungen von Neid auf individuelle Leistungen: Ergebnisse einer Panelanalyse
Sascha L. Schmidt, Benno Torgler, Bruno S. Frey
Relative income differences are likely to lead to envy within a reference group. Envy in turn influences social behavior and on individual performance. While positional concerns are apparent in daily...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia
Theocharis N. Grigoriadis, Benno Torgler
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole’s optimal...
Tax Morale and Conditional Cooperation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation...
More Income Equality or Not? An Empirical Analysis of Individuals’ Preferences
Roberto Fernández Llera, Benno Torgler
Do people prefer a society with an extensive social welfare system with high taxes, or low taxes but lax redistributive policies? Although economists have for a long time investigated the trade-off...
What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
Benno Torgler, Friedrich Schneider
There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, many researchers have argued that citizens’...
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Benno Torgler, Friedrich Schneider
People mostly pay their taxes although there is a low probability of getting caught and being penalized. Thus, new attempts in the tax compliance literature try to go beyond standard economic theory....
In recent years the topic of corruption has attracted a great deal of attention. However, there is still a lack of substantial empirical evidence about the determinants of corruption. This empirical...
‘La Grande Boucle’: Determinants of Success at the Tour de France
Cycling has not been analyzed intensively in the economics of sports literature. This paper reports empirical evidence of individuals’ performances in the 2004 ‘Tour de France’. We investigate...
Most of the football papers that measure the international performances focus on the ranking system provided by the FIFA. Surprisingly, the World Cup per se has not been analyzed intensively. This...
Christoph A. Schaltegger, Benno Torgler
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Culture Differences and Tax Morale in the United States and in Europe
In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area...
Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland with its variety of audit...
Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries
This paper analyses tax morale in transition countries. Tax morale has been used as dependent variable working with World Values Survey and European Values data for different years (1990-2000). The...
In a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and filling out of the tax form 2001, and the honesty regarding the declaration...
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax...
The Importance of Faith: Tax Morale and Religiosity
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...
Effects of culture on tax compliance: A cross check of experimental and survey evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
Societal Institutions and Tax Effort in Developing Countries
Richard M. Bird, Jorge Martinez-Vazquez, Benno Torgler
“Will underdeveloped countries learn to tax?” asked Nicholas Kaldor (1963), forty years ago. Underlying this question is the assumption that if a country wishes to become ‘developed’ it needs...
Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the...
Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments.
A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focussing on personal income. After briefly...
Justifiability of Littering: An Empirical Investigation
Benno Torgler, Alison Macintyre
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Mirror, Mirror on the Wall, Who Is the Happiest of Them All?
Benno Torgler, Nemanja Antić, Uwe Dulleck
This paper turns Snow-White's magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the 'man in the street' seeks to determine who...
Corruption and Political Interest: Empirical Evidence at the Micro Level
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Tax Morale: A Survey with a Special Focus on Switzerland
Benno Torgler, Christoph A. Schaltegger
Tax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of...
Tax Compliance, Tax Morale and Governance Quality
Benno Torgler, Markus Schaffner, Alison Macintyre
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to...
Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
Benno Torgler, Friedrich Schneider
Tax morale, social norms, Austria, H260, H730, D640,
Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
Benno Torgler, Alison Macintyre
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez, Benno Torgler
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent...
What shapes player performance in soccer? Empirical findings from a panel analysis
In this article, we investigate the pay-performance relationship of soccer players using individual data from eight seasons of the German soccer league Bundesliga. We find a nonlinear pay-performance...
Environmental and Pro-Social Norms: Evidence from 30 Countries
Benno Torgler, Bruno S. Frey, Clevo Wilson
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes, an area which has been neglected in the environmental economics literature....
Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
Benno Torgler, Alison Macintyre
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
More Income Equality or Not? An Empirical Analysis of Individuals’ Preferences for Redistribution
Roberto Fernández Llera, Benno Torgler
Do people prefer a society with an extensive social welfare system with high taxes, or low taxes but lax redistributive policies? Although economists have for a long time investigated the trade-off...
The Power of Positional Concerns
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
People care a great deal about their relative economic position and not solely about their absolute economic position. However, behavioral evidence is rare. This paper provides evidence on how the...
Looking Awkward When Winning and Foolish When Losing: Inequity Aversion and Performance in the Field
Benno Torgler, Markus Schaffner, Bruno S. Frey, Sascha L. Schmidt
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes,...
Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
Lars P. Feld, Benno Torgler, Bin Dong
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany. We compare tax morale, (the willingness to...
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Benno Torgler, Friedrich Schneider
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that...
The Effect of Relative Income Position on Social Capital
This paper examines the influence of relative income position on individuals’ attitudes by analyzing ISSP 1998 microdata from 25 countries along four different dimensions. Our results provide...
The Economics of the FIFA Football Worldcup
L'extension des sciences économiques à des domaines 'hors du marché' a attiré une attention croissante au cours de ces dernières années. L'économie du sport (du football) est un tel domaine....
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Benno Torgler, Friedrich Schneider
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that...
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
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...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly...
Does Culture Matter? Tax Morale in East-West-German Comparison
This paper provides a comparison of tax morale between inhabitants of East and West Germany after its post-reunification period, using World Value Survey data for the years 1990 and 1997. The setting...
Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
Research evidence on the impact of relative income position on individual attitudes and behaviour is sorely lacking. Therefore, this paper assesses such positional impact on social capital by...
Energy Regulation, Roll Call Votes and Regional Resources: Evidence from Russia
Theocharis N. Grigoriadis, Benno Torgler
This paper investigates the relative impact of regional energy production on the legislative choices of Russian Duma deputies on energy regulation between 1994 and 2003. We apply Poole’s optimal...
Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990...
Trust in International Organizations: An Empirical Investigation Focusing on the United Nations
The literature on social capital has strongly increased in the last two decades, but, there still is a lack of substantial empirical evidence about the determinants of trust. Most studies have...
The Willingness to Pay for Preventing Environmental Damage
Since the 70s, an increasing number of studies investigating environmental preferences have been made. However, papers related to a country and its regions or its development over time are still...
Fiscal Autonomy and Tax Morale: Evidence from Germany
This paper analyses fiscal autonomy in Germany. First, it provides an overview of fiscal autonomy. What is novel in this paper compared to previous studies is the development of a fiscal autonomy...
The Determinants of Women’s International Soccer Performances
The expansion of economics to “non-market topics” such as football has received increased attention in recent years. However, most of the studies focus on men’s performances, whereas this paper...
Tax Morale in Australia: What Shapes it and Has it Changed over Time?
Benno Torgler, Kristina Murphy
Why citizens pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught...
In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax...
corruption, bribe, social norms, age effect, cohort effect, H100, J160, K420,
Ancestors of the Contemporary Homo Economicus
The paper shows that enlarging the model of the traditional homo economicus, we find some interesting anticipations of his form in the work of ancestors as Plato, Aristotle or Smith. Although the...
A Knight without a Sword?. The Effects of Audit Courts on Tax Morale
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of...
Change of Guard for Economic Analysis and Policy
Dulleck, Uwe, Torgler, Benno, Wilson, Clevo
It is with great pleasure and enthusiasm that we took over the editorship of Economic Analysis and Policy (EAP) in 2008. EAP is the journal of the Economic Society of Australia (Queensland branch)....
Introduction to the Special Issue on Tax Compliance and Tax Policy
A man once wrote to the Australian Taxation Office: ‘I have been unable to sleep, knowing that I have cheated on my income tax. I understated my taxable income and now enclose a cheque for $1500....
Bird, Richard M., Martinez-Vazquez, Jorge, Torgler, Benno
In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries and high income countries. While at first...
The intention of this paper is to analyse why people go to war, despite the, at first sight, divergence between benefits and costs. This paper provides a comparison of the willingness to go to war in...
Christoph A. Schaltegger, Benno Torgler
There is a vast empirical literature investigating the relationship between government size and economic growth. But the empirical evidence of growth effects of public expenditure using cross-country...
Do Employees Care about their Relative Position? Behavioural Evidence Focusing on Performance
Benno Torgler, Markus Schaffner, Sascha L. Schmidt, Bruno S. Frey
Do employees care about their relative (economic) position among co-workers in an organization? And if so, does it raise or lower their performance? Behavioral evidence on these important questions...
Markus Schaffner, Benno Torgler
It is generally understood that people care about their absolute income position, and several studies have in fact moved beyond this, showing that people also place considerable signifcance on their...
Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
Benno Torgler, Alison Macintyre
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children...
Corruption and Political Interest: Empirical Evidence at the Micro Level
The topic of corruption has recently attracted a great deal of attention, yet there is still a lack of micro level empirical evidence regarding the determinants of corruption. Furthermore, the...
Justifiability of Littering: An Empirical Investigation
Benno Torgler, Alison Macintyre
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Markus Schaffner, Benno Torgler
It is generally understood that people care about their absolute income position, and several studies have in fact moved beyond this, showing that people also place considerable significance on their...
Justifiability of Littering: An Empirical Investigation
Benno Torgler, Alison Macintyre
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of...
Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
Lars P. Feld, Benno Torgler, Bin Ding
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany. We compare tax morale, (the willingness to...
Do Employees Care About Their Relative Position? Behavioural Evidence Focusing on Performance.
Benno Torgler, Markus Schaffner, Sascha L. Schmidt, Bruno S.Frey
Do employees care about their relative (economic) position among co-workers in an organization? And if so, does it raise or lower their performance? Behavioral evidence on these important questions...
Looking Awkward When Winning and Foolish When Losing: Inequity Aversion and Performance in the Field
Benno Torgler, Markus Schaffner, Bruno S.Frey, Sascha L. Schmidt
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes,...
Dulleck, Uwe, Torgler, Benno, Wilson, Clevo
We are proud to publish the second issue of Economic Analysis and Policy (EAP) in 2008 as the new editors. While editorial messages are usually rare events, EAP is currently undergoing several...
Causes and Consequences of Tax Morale: An Empirical Investigation
Torgler, Benno, Demir, Ihsan C., Macintyre, Alison, Schaffner, Markus
Many taxpayers truthfully declare their income to the tax administration. Why is this the case given that there is a relatively low likelihood of being audited? One answer could be found in tax...
Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties
Benno Torgler, Christoph A. Schaltegger, Markus Schaffner
Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure the long run effects of an amnesty on compliance, experiments in Switzerland...
Noblesse Oblige? Determinants of Survival in a Life and Death Situation
Bruno S. Frey, David A. Savage, Benno Torgler
This paper explored the determinants of survival in a life and death situation created by an external and unpredictable shock. We are interested to see whether pro-social behaviour matters in such...
With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons...
Tax Morale and Fiscal Autonomy: Evidence from Germany
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes,...
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez, Benno Torgler
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent...
El presente trabajo tiene como finalidad analizar las preferencias que los individuos muestran respecto a la protección del medioambiente, mediante la aceptación de incrementos impositivos que...
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
The following paper examines the different options to finance local public infrastructure in Ethiopia based on the assumption that the federal government of Ethiopia will not provide any guarantees...
Trust in International Organizations: An Empirical Investigation Focusing on the United Nations
The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This...
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World...
The Power of Positional Concerns
Benno Torgler, Sascha L. Schmidt, Bruno S. Frey
People care a great deal about their relative economic position and not solely about their absolute economic position. However, behavioral evidence is rare. This paper provides evidence on how the...
Looking Awkward When Winning and Foolish When Losing: Inequity Aversion and Performance in the Field
Benno Torgler, Markus Schaffner, Bruno S. Frey, Sascha L. Schmidt
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes,...
Social Capital and Relative Income Concerns: Evidence from 26 Countries
Justina Fischer, Benno Torgler
Research on the effects of positional concerns on individuals’ attitudes and behaviour is sorely lacking. Therefore, using the International Social Survey Programme 1998 data on 25’000...
Inequality Aversion and Performance in and on the Field
Benno Torgler, Markus Schaffner, Bruno S. Frey, Sascha L. Schmidt, Uwe Dulleck
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes,...
Environmental Participation and Environmental Motivation
Benno Torgler, Alison Macintyre
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Noblesse Oblige? Determinants of Survival in a Life and Death Situation
Bruno S. Frey, David A. Savage, Benno Torgler
This paper explored the determinants of survival in a life and death situation created by an external and unpredictable shock. We are interested to see whether pro-social behaviour matters in such...
A Crowding-Out Effect for Relative Income
Benno Torgler, Bruno S.Frey, Markus Schaffner, Sascha L.Schmidt
The risk of external interventions crowding-out intrinsic motivation has long been established in economics. This paper introduces a new dimension by arguing that a crowding-out effect does become...
Politicians: Be Killed or Survive
In the course of history, a large number of politicians have been assassinated. Rational choice hypotheses are developed and tested using panel data covering more than 100 countries over a period of...
Noblesse Oblige? Determinants of Survival in a Life and Death Situation
Bruno S. Frey, David A. Savage, Benno Torgler
This paper explored the determinants of survival in a life and death situation created by an external and unpredictable shock. We are interested to see whether pro-social behaviour matters in such...
Local Autonomy, Tax Morale and the Shadow Economy
Benno Torgler, Friedrich Schneider, Christoph A. Schaltegger
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the...
Politicians: Be Killed or Survive
In the course of history, a large number of politicians have been assassinated. Rational choice hypotheses are developed and tested using panel data covering more than 100 countries over a period of...
Bin Dong, Uwe Dulleck, Benno Torgler
We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a behavioral model to explain this conduct: engaging in corruption results in a...
Environmental Participation and Environmental Motivation
Benno Torgler, Alison Macintyre
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations....
Local Autonomy, Tax Morale and the Shadow Economy
Benno Torgler, Friedrich Schneider, Christoph A. Schaltegger
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the...
Politicians: Be Killed or Survive
In the course of history, a large number of politicians have been assassinated. Rational choice hypotheses are developed and tested using panel data covering more than 100 countries over a period of...
Bin Dong, Uwe Dulleck, Benno Torgler
We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a behavioral model to explain this conduct: engaging in corruption results in a...
Russian attitudes toward paying taxes – before, during, and after the transition
James Alm, Jorge Martinez-Vazque, Benno Torgler
Purpose – This paper examines citizens' attitudes toward paying taxes – what is sometimes termed their “tax morale” or the intrinsic motivation to pay taxes – focusing on the experience of...
Politicians: Be Killed or Survive
In the course of history, a large number of politicians have been assassinated. Rational choice hypotheses are developed and tested using panel data covering more than 100 countries over a period of...
SURVIVING THE TITANIC DISASTER: ECONOMIC, NATURAL AND SOCIAL DETERMINANTS
Bruno S. Frey, David A. Savage, Benno Torgler
The sinking of the Titanic in April 1912 took the lives of 68 percent of the people aboard. Who survived? It was women and children who had a higher probability of being saved, not men. Likewise,...
Energy polarization and popular representation: Evidence from the Russian Duma
Grigoriadis, Theocharis N., Torgler, Benno
In this article we introduce the term "energy polarization" to explain the politics of energy market reform in the Russian Duma. Our model tests the impact of regional energy production, party...
Extraordinary Wealth, Globalization, and Corruption
The billionaires of the world attract significant attention from the media and the public. The popular press is full of books selling formulas on how to become rich. Surprisingly, only a limited...
Surviving the Titanic Disaster: Economic, Natural and Social Determinants
Bruno S. Frey, David A. Savage, Benno Torgler
The sinking of the Titanic in April 1912 took the lives of 68 percent of the people aboard. Who survived? It was women and children who had a higher probability of being saved, not men. Likewise,...
Surviving the Titanic Disaster: Economic, Natural and Social Determinants
Bruno S. Frey, David A. Savage, Benno Torgler
The sinking of the Titanic in April 1912 took the lives of 68 percent of the people aboard. Who survived? It was women and children who had a higher probability of being saved, not men. Likewise,...
Central City Exploitation by Urban Sprawl? Evidence from Swiss Local Communities
Christoph A. Schaltegger, Benno Torgler, Simon Zemp
This paper investigates spatial spillovers in local spending decisions between the center and the surrounding local communities by using panel data of the canton of Lucerne during the 1990s. Due to...
Christoph A. Schaltegger, Benno Torgler
This comment makes a contribution to Becker and Woessmann’s paper on a human capital theory of Protestant economic history eventually challenging the famous thesis by Max Weber who attributed...
Central City Exploitation by Urban Sprawl? Evidence from Swiss Local Communities
Christoph A. Schaltegger, Benno Torgler, Simon Zemp
This paper investigates spatial spillovers in local spending decisions between the center and the surrounding local communities by using panel data of the canton of Lucerne during the 1990s. Due to...
Extraordinary Wealth, Globalization, and Corruption
The billionaires of the world attract significant attention from the media and the public. The popular press is full of books selling formulas on how to become rich. Surprisingly, only a limited...
Christoph A. Schaltegger, Benno Torgler
This comment makes a contribution to Becker and Woessmann’s paper on a human capital theory of Protestant economic history eventually challenging the famous thesis by Max Weber who attributed...
The impact of tax morale and institutional quality on the shadow economy
Torgler, Benno, Schneider, Friedrich
This paper uses a multivariate analysis to examine how countries' tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of...
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez, Benno Torgler
This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent...
The Red Mist? Red Shirts, Aggression and Team Sports
David A.Savage, Benno Torgler, Marco Piatti
Baron von Richthofen (aka the Red Baron) arguably the greatest fighter pilot of all time painted his plane in the vividest of red hues, making him visible and identifiable at great distance. An...
Environmental and Pro-Social Norms: Evidence on Littering
Benno Torgler, Bruno Frey, Clevo Wilson
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...
Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment
Cummings, Ronald G., Martinez-Vazquez, Jorge, McKee, Michael, Torgler, Benno
Our working hypothesis is that cross-cultural differences in tax compliance behavior have foundations in the institutions of tax administration and citizen assessment of the quality of governance....
The Relationship between Stress and Social Capital among Police Officers
Martin Gächter, David Savage, Benno Torgler
This paper analyzes the effectiveness of social capital in reducing the negative externalities associated with stress, as well as the physical and psychological indicators of stress among police...
Nerves of Steel? Stress, Work Performance and Elite Athletes
David A. Savage, Benno Torgler
There is a notable shortage of empirical research directed at measuring the magnitude and direction of stress effects on performance in a controlled environment. One reason for this is the inherent...
Uwe Dulleck, Benno Torgler, Clevo Wilson
In many respects this issue of EAP marks a major milestone in the publication of the journal which has been in existence since 1970. In taking charge of EAP at the beginning of 2008 we promised to...
The Relationship between Stress and Social Capital among Police Officers
Martin Gächter, David A. Savage, Benno Torgler
This paper analyzes the effectiveness of social capital in reducing the negative externalities associated with stress, as well as the physical and psychological indicators of stress among police...
We study the broken windows theory with a field experiment in a shared area of a workplace in academia (department common room). We explore academics' and postgraduate students' behaviour under an...
Nerves of Steel? Stress, Work Performance and Elite Athletes
David A. Savage, Benno Torgler
There is a notable shortage of empirical research directed at measuring the magnitude and direction of stress effects on performance in a controlled environment. One reason for this is the inherent...
Tax Compliance, Tax Morale, and Governance Quality
Benno Torgler, Markus Schaffner, Alison Macintyre
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to...
Gender Variations of Physiological and Psychological Stress among Police Officers
Martin Gächter, David A. Savage, Benno Torgler
This paper analyses the effect of gender on reported and perceived levels of stress through examination of both the physical and psychological indicators. It may be interesting to work with police...
Martin Gachter, David A. Savage, Benno Torgler
The purpose of this study is to investigate the determinants of police officers‘ willingness to quit their current department. For this purpose, we work with US survey data that covers a large set...
Gender Variations of Physiolocical and Psychological Stress Among Police Officers
Martin Gächter, David A. Savage, Benno Torgler
This paper analyses the effect of gender on reported and perceived levels of stress through examination of both the physical and psychological indicators. It may be interesting to work with police...
Martin Gächter, David A. Savage, Benno Torgler
The purpose of this study is to investigate the determinants of police officersÕ willingness to quit their current department. For this purpose, we work with US survey data that covers a large set...
Environmental and Pro-Social Norms: Evidence on Littering
Benno Torgler, Bruno S. Frey, Clevo Wilson
The paper investigates the relationship between pro-social norms and its implications for improved environmental outcomes. This is an area, which has been neglected in the environmental economics...