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  • Moral Sentiments Paper

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    Mayra Santiago
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    This document summarizes a 1994 publication that examines how moral sentiments and perceptions of tax audits influence taxpayer compliance. The publication was authored by Brian Erard and published in Public Finance = Finances Publiques, receiving 271 citations and being read over 1,600 times. It explores how feelings of civic duty and fairness, as well as views on detection risk and punishment severity, impact whether individuals fully pay their taxes.

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    This document summarizes a 1994 publication that examines how moral sentiments and perceptions of tax audits influence taxpayer compliance. The publication was authored by Brian Erard and published in Public Finance = Finances Publiques, receiving 271 citations and being read over 1,600 times. It explores how feelings of civic duty and fairness, as well as views on detection risk and punishment severity, impact whether individuals fully pay their taxes.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views25 pages

    Moral Sentiments Paper

    Uploaded by

    Mayra Santiago
    This document summarizes a 1994 publication that examines how moral sentiments and perceptions of tax audits influence taxpayer compliance. The publication was authored by Brian Erard and published in Public Finance = Finances Publiques, receiving 271 citations and being read over 1,600 times. It explores how feelings of civic duty and fairness, as well as views on detection risk and punishment severity, impact whether individuals fully pay their taxes.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    See discussions, stats, and author profiles for this publication at: https://www.researchgate.

    net/publication/227471404

    The Role of Moral Sentiments and Audit Perceptions in Tax Compliance

    Article in Public finance = Finances publiques · January 1994


    Source: RePEc

    CITATIONS READS
    271 1,622

    2 authors, including:

    Brian Erard
    B. Erard & Associates
    38 PUBLICATIONS 2,457 CITATIONS

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    All content following this page was uploaded by Brian Erard on 21 August 2014.

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