You are on page 1of 18

THEMATIC BIBLIOGRAPHY ISSN 2073-3828

8
January 2013

Tax Morale
INDEX Introduction

• Tax morale
• Tax awareness
• Tax citizenship
• Ethic

• Other bibliographic references


INTRODUCTION

In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax
Administrations hereby presents the Thematic Bibliographic Series. The purpose of this series is to disseminate relevant information
on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with “Tax Morale”. The material gathered includes studies and papers prepared by technical
officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published
in the tax administration review, among others. This edition includes supporting bibliographical references from other authors

The main theme has been subdivided into 4 topics and the bibliographical references are organized by year under each of these topics.
In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages.
In the case of lectures, mention is made of the meetings where they were presented.

A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Jorge
Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.
TAX MORALE

TAX MORALE

2011
BRIDAY, Jean Noël. Methodologies for measuring the tax morale of taxpayers and the results
achieved / Jean Noël, Briday. -- 18 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: I. Historic basis for the morality notion, in line with a relationship of trust with
users. II. The definition of tax morality and the key performance-management indicators that Download Here
apply. III. Results within the framework of the performance-management Policy. IV. Results’
analysis. V. Implementation of administrative action adjusted to improve taxpayers’ tax morality.
VI. Application of a policy to promote tax morality.

CARRASCO, Carlos Marx. Definition, scope and objectives of the tax morale concept / Carlos
Marx Carrasco. -- 57 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: 1. The social state. 2. The ethical trilogy of the tax citizenship: Tax morale - social
pact - social cohesion. 2.1. Ethical action. 2.2. The fiscal pact. 2.3. Social cohesion. 2.4. Tax Download Here
citizenship. 3. From fiscal citizenship to tax citizenship: The role of the tax administration. 4.
Initial agenda: The ecuadorian case. 4.1. Ethical-moral principles. 4.2. Education and training
of human talent in the institution. 4.3. Incorporating tax contents in elementary-middle school
curricula and undergraduate and postgraduate courses at the national level.
LÓPEZ CARBAJO, Juan Manuel. Tax morale and the taxpayer´s behavior / Juan Manuel
López Carbajo. -- 25 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: I. General framework. I.1. The first pillar supporting our argument for tax morality is
the ethics of the Tax Administration: the public authority responsible for efficient and effective
enforcement of a tax system. I.2. The second pillar of the system we are proposing is taxpayer
ethics, which should be based on taxpayers’ knowledge of their tax-related duties and obligations
– I.3. As a third pillar of the notion of morality, which supports administrative morals in general Download Here
and which, in our particular case, we can apply to the tax field, we should briefly mention the
professional ethics of civil servants. II. Actions carried out by TAs to promote tax ethics, both
in ta and taxpayers’ proceedings. II.1. External surveys. II.2. The Tax Agency’s opinion polls.
II.3. Tax statistics. II.4. Tax administration actions aimed at ensuring taxpayer rights. II.5. Tax
administration actions aimed at improving cooperation with taxpayers. II.6. The work of tax
administrations in preventing tax fraud. II.7. Tax administration actions aimed at tax education.
II.8. Tax administration actions aimed at promoting civil servants’ ethics.

MASSINO, Rosario. Methodologies for measuring tax morale within the tax administrations /
Rosario Massino. -- 13 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: 1. The Italian constitution. 1.1. The duties of the citizens.1.2. The duty of loyalty
to the Republic and observance of the laws. 1.3. The duty of contributing to public expenditure. Download Here
1.4. The ethical minimum. 2. Ethics in the Guardia di Finanza. 2.1. The mission of the Guardia
di Finanza. 2.2. Comments on the interests being protected: the financial interests of the State
and economic public order. 2.3. References to the military values system. 2.4. Public ethics. 2.5.
Military Discipline. 2.6. The Oath.
ROMANO, Álvaro. Methodologies for measuring tax morale within the tax administrations /
Álvaro Romano. -- 17 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.
Download Here
Contents: 1. 1. Ethics in the tax administration. 2. The Uruguayan case. Background. 3. Tax
morality in the tax administration. Diagnosis and self-evaluation of ethics and integrity. 4. The
external perception of tax morality in the administration.

STRIDH, Anders. The strategic plans and tax morale / Anders Stridh. -- 12 p. -- In: 45th CIAT
General Assembly, Quito, Ecuador, 2011.

Contents: 1. Strategic plans and overall goal. 2. What drivers influence compliance?. 2.1 Download Here
Contribute to inner motivation – our findings. 2.2 Trust. 2.3 Communication. 2.4 Procedural
justice. 2.5 The distinction between the case and the person – 3. The public opinion about the
Swedish tax agency. 4. Understanding the taxpayer situation.

VÁSCONEZ, Byron. Methodologies for measuring the tax morale of taxpayers and the results
achieved / Byron Vásconez. -- 44 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: 1. Introduction: 1.1 The State – Citizen Relation. 2. What do we know about tax
morality?: 2.1 Taxpayer reputation and morale. 2.2 State co-responsibility. 2.3 Tax Administration
risk and confidence component. 2.4 Socioeconomic and demographic factors. 3. Seeking in Download Here
practice what is explained in theory. From the general model to the inclusion of morale. 3.1
Data. 3.2 Tax morale proxy. 3.3 Values. 3.4 Co-responsibility of the state. Reciprocity. 3.5 Risk,
payment facility and knowledge of the tax system. 3.6 Sociodemographic and socioeconomic
data. 3.7 Model specification based on an “Ordered Probit”. 4. Results. 5. Public policy
recommendation.
VILLEDA, Rudy. The strategic plans and tax morale / Rudy Villeda -- 19 p. -- In: 45th CIAT
General Assembly, Quito, Ecuador, 2011.

Contents: 1. SAT work philosophy. 1.1 Mission. 1.2 Vision. 1.3 Values. 1.4 SAQB´E. 1.5
Download Here
SAQB´E as the SAT work philosophy. 2. Tax Compliance in the Institutional Strategic Plan for
2011-2013. 2.1 Improving tax compliance and reducing tax evasion “Taxpayers’ payment shall
be accurate.”. 2.2 Improving the quality of taxpayer service “Good, Fast and Easy Service”. 2.3
Improving institutional effectiveness “Effective, Integral and Transparent SAT”

TAX AWARENESS

2011 BENNETT, Catherine. Creating taxpayer awareness: Corporate social responsibility and the
forums for taxpayer- tax administration dialogue / Catherine Bennett. -- 2011. - 20 p. -- In: 45th
CIAT General Assembly, Quito, Ecuador, 2011.
Download Here
Contents: 1. Introduction. 1.1 Purpose and scope of paper. 1.2 Corporate social responsibility
(CSR). 2. Canadian stakeholder perspectives. 2.1 Corporate taxpayers and tax intermediaries.
2.2 Individual taxpayers and other stakeholders. 3. CRA-supported for a addressing CSR. 4.
CRA’s approach to large business compliance.

BRAVO SALAS, Felicia. Personal values alone do not explain tax awareness / Felicia Bravo
Salas. P. 1-12. -- In: CIAT/AEAT/IEF Tax Administration Review (No 31, June 2011).
Download Here
Contents: 1. The current status. 2. A few experiences in Latin America. 3. The deterrence
theory. 4. Evidence in Peru. 5. What could be the flaw in the deterrence theory? 6. Tax
awareness. 7. Conclusions. 8. Bibliography.
CARDOZO, María Helena. Taxpayer attitudes vis-à-vis the tax administration: differentiate and
classify taxpayer behaviors / María Helena Cardozo. -- 20 p. -- In: 45th CIAT General Assembly,
Quito, Ecuador, 2011.
Download Here
Contents: 1. Introduction. 2. Development. 2.1 Context for the Brazilian tax system. 2.2 Tax
Administration Federal Context– RFB. 2.3 Tax morality, voluntary compliance and the taxpaying
capacity principle. 2.4 Classification of taxpayers’ behaviors from the standpoint of tax morality.
2.5 Specific RFB program.

JOHNSON, Vanessa. Taxpayer attitudes vis-à-vis the tax administration: differentiate and
classify taxpayer behaviors / Vanessa Johnson. -- 30 p. -- In: 45th CIAT General Assembly,
Quito, Ecuador, 2011.

Contents: 1 Introduction. 1.1 Ethics, corruption, and tax morale. 2 Inland Revenue’s Staff Ethics.
2.1 Imbedding ethics and integrity. 2.2 Ethics case study on corruption. 3 Ethical interactions
Download Here
between IR and customers. 3.1 Inland Revenue’s Charter with customers. 3.2 Complaints
management service. 3.3 Disputes resolution process. 3.4 Surveying customer satisfaction,
perceptions, & tax morale. 4 Inland Revenue’s outreach for tax morale. 4.1 Working with
industries.4.2 Citizenship and tax engagement. 4.3 Citizenship, tax morale, and tax education in
schools.5 Christchurch earthquake response. 5.1 Immediate response. 5.2 Business recovery.
5.3 Staff welfare. 5.4 Compliance post earthquake.

MILLER, Steve. Taxpayer attitudes vis-à-vis the tax administration: differentiate and classify
taxpayer behaviors / Steve Miller. -- 14 p. -- In: 45th CIAT General Assembly, Quito, Ecuador,
2011.
Download Here
Contents: I. Introduction: Scope/Content. II. Discussion. 1. What the data shows about the
environment—the efficiency and effectiveness of third-party data. 2. Legislative and administrative
actions taken. 3. IRS approaches to utilizing third parties and third party data.
NOLAN, Deborah. Creating taxpayer awareness: Corporate social responsibility and the forums
for taxpayer- tax administration dialogue / Deborah Nolan. -- 10 p. -- In: 45th CIAT General
Assembly, Quito, Ecuador, 2011.
Download Here
Contents: 1. Corporate social responsibility and corporate governance. 1.1 Question: %
completely and mostly agree. 1.2 Statement: % Very and somewhat important. 1.3 Factor: %
Great deal or somewhat. 2. Crossroads: Is there room for mutual interests and common ground?.
3. Forums for taxpayer - tax administrator dialogue.

VAN DRIESSCHE, Frank. Creating taxpayer awareness: Corporate social responsibility and the
forums for taxpayer- tax administration dialogue / Frank Van Driessche. -- 2011. - 11 p. -- In: 45th
CIAT General Assembly, Quito, Ecuador, 2011.

Contents: 1. The necessity and way to build tax morality among taxpayers. 2. The change in Download Here
business models drives the new relationship. 3. Taking the EU VAT system as an example for
an enhanced dialogue between tax administrations and taxpayers. 4. Breaking it all down: the
main arguments.

TAX CITIZENSHIP

2011 BRENES, Billie. The development and strengthening of the tax citizenship concept: the tax
education programs. -- 17 p. -- In: 45th CIAT General Assembly, Quito, Ecuador, 2011.

Contents: 1. General framework. 2. Background. 3. Current management. 3.1 Recommendations Download Here
carried out. 3.2 Establishment of a strategy for training teachers in order to reinforce their
knowledge in this field. 3.3 Recommendations pending compliance. 4. National tax education
program. 5. Structure of the national tax education program. 6. Dissemination of the activities.
HIRSH CARRILLO, Nahil. The development and strengthening of the tax citizenship concept:
the tax education programs / Nahil Hirsh Carrillo. -- 27. p. -- In: 45th CIAT General Assembly,
Quito, Ecuador, 2011.
Download Here
Contents: 1. Tax education or tax culture programs in Latin America and their contribution to
the tax citizenry focus. 2. The evolution of the tax culture program in Peru and our concept
of tax citizenry. 3. Peru: the exploratory study of tax awareness supplies a theoretical and
methodological model as a starting point and baseline.

ETHIC

2010 AYALA DOVAL, María Raquel. The promotion of ethics in the tax administrations: strategies
and programs for the promotion of ethics / María Raquel Ayala Doval. -- 22 p. -- In: 44th CIAT
General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Why and what is the reason why the tax administration must implement a strategy Download Here
to promote ethics. 2. CIAT’s strategy for the promotion of ethics. 3. The work of CIAT in the
promotion of ethics in the tax administrations. 4. Turning statements into action: implementing a
program for the promotion of ethics. 5. What follows?

LIZZOTTE MACPHERSON, Linda. Transparency and ethic as a condition to strengthen and


improve institutional effectiveness / Linda Lizzotte MacPhherson. -- 37 p. -- In: 44th CIAT General
Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Introduction.1.1 Purpose of paper and scope.1.2 Ethics, accountability and


transparency in Tax Administration. 2. Promoting ethics within tax administrations.2.1 Ethics as Download Here
the foundation of effective organizations.2.2 Human resources, training and other measures to
promote ethics in tax administrations. 2.3 Public service ethics as an institutional attribute in
Tax Administrations. 3. Promoting accountability and transparency in Tax Administrations.3.1
Fundamental accountabilities of tax administrations. 3.2 Demonstrating accountability. 4.
Compliance as an ethical issue. 4.1 Taxpayers and their tax ethics. 4.2 Responsible citizenship
and corporate social responsibility.
STRIDH, Anders. The promotion of ethics in the tax administrations: strategies and programs for
the promotion of ethics / Anders Stridh. -- 12 p. -- In: 44th CIAT General Assembly, Montevideo,
Uruguay, 2010.
Download Here
Contents: 1. Why is it important to promote ethics?. 2. Ethics and trust from a strategic point of
view. 3. Experiences.

2009 CARRASCO, Carlos. Factors contributing to the equity of the tax systems: expansion of bases
/ Carlos Carrasco. -- 16 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. Introduction. 2. Collecting capacity and equity. 3. Legal tariffs and equity. 4.
Download Here

Quantitative base increase. 5. Qualitative base increase. 6. Tax morale 7. Other reforms.

2005 RIGBY, Stephen. Integrity as a fundamental value in tax administrations and the promotion
of Ethics / Stephen Rigby. -- p. 159-179. -- In: 39th CIAT General Assembly, Buenos Aires,
Argentina, 2005.

Contents: The significance of values and ethics in the organizational culture: Values and
ethics - a framework for decision-making and leadership. -Values and ethics - a question of
trust. -The role of values and ethics in modern government management. Mechanisms for the Download Here
promotion of ethics in tax administrations: Commitment and participation of management in
the process. -Employee involvement - at all levels. -Code of ethics and conduct. -External and
internal oversight mechanisms. -Communication plan. -Training and awareness strategies. -Use
of technology. A progress report on the accomplishments of the CIAT steering committee on
ethics: CIAT “Model” code of conduct. -Inventory of best practices in the promotion of ethics in
tax administrations. -CIAT “Declaration on the promotion of ethics in tax administrations”.
2008 STIFF, Linda. Ethics and corporate responsibility in the tax administrations / Linda Stiff. -- 9 p.
-- In: 42th CIAT General Assembly, Antigua Guatemala, Guatemala, 2008. Download Here

SIVIEUDE, Olivier. Ethics and corporate responsibility in the tax administrations / Olivier
Sivieude. -- 8 p. -- In: 42th CIAT General Assembly, Antigua Guatemala, Guatemala, 2008.

Contents: A) Reminder: What is Deontology?. -B) Why is Deontology so intensively considered Download Here
within the Tax Administrations?. C) How does the General Directorate of Taxes, in France,
promote its values to improve tax awareness?. -I) Internal action for the valuation of deontology
carried out by the DGI. -II) The external action of deontological valuation carried out by the DGI.

2005 DE RIBEIRO MOITA DE MACEDO, Paulo José. Transparency in tax administration management
/ Paulo José de Ribeiro Moita de Macedo. -- 97-111. -- In: 42th CIAT General Assembly, Antigua
Guatemala, Guatemala, 2008.

Contents: A transparent tax administration - Essential aspects: A tax administration whose legal
framework of operation is clearly defined by law. A tax administration which keeps citizens informed
about their rights and obligations in a simple and expeditious manner. A tax administration which
keeps citizens updated about its own operation. A tax administration which proceeds efficiently Download Here
and effectively. A tax administration which avoids or properly manages any “conflicts of interest”.
A tax administration with low corruption levels. A tax administration which fights tax evasion
and fraud. - Transparency in the Portuguese Tax Administration: General aspects. Means used
in publicizing management results. Access by taxpayers to information about their tax status.
Implementation of an integrated system for taxpayers` service - under study. Performance of the
organization and taxpayers’ opinion.
NOLAN, Deborah. Management transparency of the tax Administration / Deborah Nolan. -- p.
139-157. -- In: 39th CIAT General Assembly, Buenos Aires, Argentina, 2005.

Contents: Why transparency is needed: Openness in designing and implementing public


policy. Provides accountability (Promotes trust/confidence in the integrity of the system and
sets standards for conduct). Deters corruption/bribery. Influences taxpayer behavior (Presents
incentives for compliance & deterrents for noncompliance).- How Transparency is accomplished: Download Here
Public access to information. -Public participation in policy-making & Partnerships with the
private sector. -Oversight (Monitoring & reporting mechanisms; internal controls).- Practical
U.S. examples: Taxpayer / voter input on legislation. -Freedom of information act. -Taxpayers
rights. IRS oversight board. -IRSAC/IRPAC. -Service to each, service to all. -TIGTA/GAO. -
Taxpayer advocate. Disclosure provisions & code of conduct (OGE).- Taxpayer transparency:
Matching programs (1099, W-2, SSNs). Corporate transparency (SOX, M-3,Circular 230, CAP).-
Compliance assurance process (CAP).

PEÑA ÁVILA, Fernando. Social communication policies and mechanisms at the service of the
objectives of tax administration / Fernando Peña Ávila. -- p. 55-75. -- In: 39th CIAT General
Assembly, Buenos Aires, Argentina, 2005.

Contents: Communication Policies: Internal communication, External communication. The


purpose of communication policies. Target audiences of social communication in the tax Download Here
administration. Most efficient means and mechanisms for the social communication of the tax
administration: Internal means and mechanisms. External means and mechanisms. Means
and mechanisms to facilitate the dissemination in social communications means. Means and
mechanisms to measure the impact of social communication.
2004 FERNÁNDEZ RAMÍREZ, Sonia. The management of integrity / Sonia Fernández Ramírez. -- p.
373-397. -- In: CIAT Technical Conference, Amsterdam, the Netherlands, 2004.

Contents: The Cuban experience in the management of integrity. Development.- Political


Download Here

factors.- Socio-cultural factors.- Organizational factors.- Code of ethics.

2003 MCCLOSKEY, Bill. Promotion of public ethics by the tax administration / Bill McCloskey. -- p.
93-105. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003

Contents: What are ethics and why are they important?. Elements of an ethical infrastructure. Download Here
What other international organizations are doing: World Customs Organisation (WCO);
Organisation for Economic Co-operation and Development (OECD); Organisation of American
States (OAS); International Chamber of Commerce (ICC); Donors/Financial institutions.

1997 LYONS, John T. Actions of the tax administration to guarantee the integrity of its officials / John
T. Lyons. - - p. 273-283. -- In: 31th CIAT General Assembly, Buenos Aires, Argentina, 1997.

Contents: Integrity: A. Cornerstone of the U.S. Tax System. Setting standards. Assessing
Download Here

performance. Acting to resolve deficiencies. The principles of Ethical conduct.

1993 RASENACK, Christian. Taxpayer psychological and sociological behaviour / Christian


Rasenack. -- p. 297-319. -- In: 27th CIAT General Assembly, Santiago, Chile, 1993

Contents: Taxpayer honesty - morality in tax matters. Reaction and/or countermeasures


conducted by the respective tax administration vis-a-vis their taxpayers reluctance or readiness
to pay taxes. Observations on particular aspects of taxpayers reluctance pay taxes: taxpayers Download Here
reaction with regard to general feactures of taxation: Tax evasion strategies: The shifting of
income to other people, the shifting of income in the dimension of time, advantageous tariff
combinations (tax arbitrage), tax evasion schemes and why taxpayers do it; - Is this trend or
arguing irreversible?.
OTHER BIBLIOGRAPHIC REFERENCES

ABAD, Alberto (2007). Una aproximación al índice de clima fiscal / Alberto Abad, Alejandro
M. Estévez, Jorge Etkin. -- p. 100-109. -- In: revista del Instituto de la AFIP (IR01). : AFIP, 2007. Download Here

ALM, Jame (2012). Do ethics matter? Tax compliance and morality / Benno Torgler, James Alm.
Download Here
(Working Paper 1207, July 2012)

ARGANDOÑA RÁMIZ, Antonio (2005). Economía, teoría de la acción y ética. -- p. 29-38. -- In:
Revista ICE Ética y Economía (Junio 2005. N. º 823). Download Here

AZAR, Karina (2010). Moral fiscal en el Cono Sur tax morale in the Southern Cone / Karina
Azar, Mariana Gerstenblüth y Máximo Rossi. -- p- 43-69. -- In: Revista Desarrollo y Sociedad, Download Here
2010.

CROUY CHANEL, Emmanuel (2008). La construcción de la ciudadanía fiscal: el caso francés


Download Here
/ Emmanuel Crouy Chanel. -- p. 8-30. -- In: revista del Instituto de la AFIP (IR03).

CUMMINGS, Ronald G. (2009). Tax morale affects tax compliance: Evidence from surveys
and an artefactual field experiment / Jorge Martinez-Vazquez, Michael McKee, Benno Torgler. Download Here
-- 447–457. -- In: Journal of Economic Behavior & Organization 70, 2009.

DÍAZ RIVILLAS, Borja; FERNÁNDEZ PÉREZ, Ángeles (2010). Educación fiscal y cohesión
social. Experiencias de América Latina. -- Madrid: España: EUROsocial, IEF, 2010. Download Here
DAUDE, Christian (2012). What drives tax morale? / Christian Daude, Hamlet Gutiérrez, Ángel
Melguizo. – 51 p. (Working Paper No. 315, 2012) Download Here

DULLECK, Uwe. (2012) Tax compliance and psychic costs: Behavioral experimental evidence
using a physiological marker / Uwe Dulleck, Jonas Fooken, Cameron Newton… [et al]. –3 3 p. Download Here
-- Center for Research in Economics, Management and the Arts (CREMA).

EICHER, Jeffrey D. (2007). Taxes and ethics: taxpayer attitudes over time / Jeffrey D. Eicher,
Thomas J. Stuhldreher, Wendy L. Stuhldreher. – p. 43-51. – In: journal of tax practice & procedure Download Here
(June–July 2007).

ESTÉVEZ, Alejandro M. (2012). Estado y ciudadanía fiscal / Alejandro M. Estévez y Susana


C. Esper. -- p- 28-33. -- In: La revista del Plan Fénix año 3 número 17, 2012 Download Here

ESTÉVEZ, Alejandro M. (2009). Ciudadanía fiscal y nuevas formas de relación entre


contribuyentes y administración tributaria /Alejandro M. Estévez y Susana C. Esper. -- 2009. Download Here

ESTÉVEZ, Alejandro M. (2008) La ciudadanía fiscal y los contratos fundacionales en las


sociedades latinoamericanas / Alejandro M. Estévez y Susana C. Esper. -- p.72-84. -- In: Download Here
revista del Instituto de la AFIP (IR03): AFIP, 2008.

FERNÁNDEZ, Fernanda Mabel (2011). Grandes desafíos del siglo XXI: La promoción de una
conciencia fiscal ética / Fernanda Mabel Fernández. -- p. 15-30. -- In: Criterios Tributarios No. Download Here
159.
FELD, Lars P. (2008). Coming closer? Tax morale, deterrence and social learning after German
unification / Lars P. Feld, Benno Torgler, Bin Dong. -- 40 p. -- (Working Paper No. 2008 - 9) Download Here

FREY, Bruno S. (2007). Tax morale and conditional cooperation / Bruno S. Frey, Benno Torgler.
Journal of Comparative Economics No. 35. -- P.136–159 Download Here

FREY, Bruno S. (2002). Deterrence and morale in taxation: An empirical analysis / Bruno S.
Download Here
Frey, Lars P. Feld. CESifo working paper, No. 760. -- 36 p.

GIARRIZZO, Victoria (2010). La inconsistencia de la moral tributaria. El caso de los moralistas


evasores / Victoria Giarrizzo, Juan Sebastián Sivori. – p. 95-124. -- In: revista de la Facultad de Download Here
Ciencias Económicas y Empresariales.

GUTIÉRREZ LI, Alejandro (2011). Determinantes y diferencias en la moral fiscal en


Centroamérica. Un análisis desde el Latinobarómetro 2005 / Alejandro Gutiérrez Li. – p. 341- Download Here
356. -- In: Ciencias Económicas 29-No. 1, 2011.

LAGO-PEÑAS, Ignacio (2009). The determinants of tax morale in comparative perspective:


evidence from a multilevel analysis / Ignacio Lago-Peñas, Santiago Lago-Peñas. -- 40 p. -- Download Here
(Serie: Papeles de trabajo del Instituto de Estudios Fiscales).

TORGLER, Benno (2011). Tax morale, Eastern Europe and European enlargement. S.l.: World
Download Here
Bank, 2011. -- 43 p. (Working Paper 5911).
TORGLER, Benno (2008). Local autonomy, tax morale and the shadow economy/ Benno
Torgler Friedrich Schneider, Christoph A. Schaltegger. -- (CREMA: Working Paper No. 2008 – Download Here
24).

TORGLER, Benno (2007). Causes and consequences of tax morale: an empirical investigation
/ Benno Torgler, Markus Schaffner. -- 25 p. (CREMA : Working Paper No. 2007 - 11) Download Here

TORGLER, Benno (2007). La moral tributaria en América Latina / Benno Torgler. -- p. 8-31.
-- In: La Revista del Instituto AFIP (IR02). Download Here

TORGLER, Benno (2005). Tax morale and fiscal policy / Benno Torgler, Christoph A. Schaltegger.
– 34 p. – (CREMA: Working paper No. 2005-30). Download Here

TORGLER, Benno (2003). Tax morale: theory and empirical analysis of tax compliance / Benno
Download Here
Torgler. -- PhD Thesis, University of Basel, Faculty of Business and Economics, 2003. -- 667 p.

VALERO, Mary Thais (2009) Ética y cultura tributaria en el contribuyente / Mary Thais Valero,
T. Ramírez de Egáñez y Fidel Moreno Briceño. --P. 58-73. -- In: Daena: International Journal of Download Here
Good Conscience. 5(1) 58-73.

Inter-American Center of Tax Administrtions


P.O. Box 0834-02129 Panama, Republic of Panama
Telephones: (507) 269-1270 265-2766
Fax: (507) 264-4926