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Benno Torgler - One of the best experts on this subject based on the ideXlab platform.
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tax Morale eastern europe and european enlargement
Communist and Post-communist Studies, 2011Co-Authors: Benno TorglerAbstract:This study tries to remedy the current lack of tax compliance research analyzing tax Morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax Morale differences between 1999 and 2008, it shows that tax Morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that the European Union only has a limited ability to influence tax Morale over time. The author observes that events and processes at the country level are crucial to understanding tax Morale. Factors such as perceived government quality and trust in the justice system and the government are positively correlated with tax Morale in 2008.
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the evolution of tax Morale in modern spain
Journal of Economic Issues, 2009Co-Authors: Jorge Martinezvazquez, Benno TorglerAbstract: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 variable and attempts to answer what actually shapes tax Morale. The analysis uses survey data from two sources: the World Values Survey and the European Values Survey, allowing us to observe tax Morale in Spain for the years 1981, 1990, 1995, and 1999/2000. The study of the evolution of tax Morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during that period.
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causes and consequences of tax Morale an empirical investigation
Economic Analysis and Policy, 2008Co-Authors: Benno Torgler, Ihsan Cemil Demir, Alison Macintyre, Markus SchaffnerAbstract: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 factors. Furthermore we have analysed tax Morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax Morale.
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tax Morale after the reunification of germany results from a quasi natural experiment
2007Co-Authors: Lars P Feld, Benno TorglerAbstract: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 and 1999. German reunification is particularly interesting for the analysis of tax Morale as it is close to a natural experiment. Many factors can be controlled because they are similar, as, e.g., a common language, similar education systems and a shared cultural and political history prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage compared to cross-country studies. Our findings show higher tax Morale in East than in West Germany. However, in only 9 years after reunification, tax Morale values strongly converged, especially due to a strong change in the level of tax Morale in the East. We suggest that this convergence in tax Morale between East and West Germany, despite efforts of the federal government to increase deterrence, indicates that tax Morale is more strongly driven by other factors than deterrence.
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tax Morale in latin america
QUT Business School, 2005Co-Authors: Benno TorglerAbstract: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 Morale as a dependent variable and searching for factors that systematically affect tax Morale, working with the two data sets Latinobarometro and World Values Survey. Our findings indicate that there is a significant correlation between tax Morale and the size of shadow economy. Furthermore, people who said they knew/have heard about practised tax avoidance have a significantly lower tax Morale than others. Looking at individuals’ perception of reasons for tax evasion we found that the tax burden, lacking honesty, and corruption are seen as the main factors. We observed a significantly lower tax Morale in South America/Mexico than in the Central American/Caribbean area. Furthermore, trust in the president and the officials, the belief that other individuals obey the law and a pro democratic attitude have a significant positive effect on tax Morale.
Linda Evans - One of the best experts on this subject based on the ideXlab platform.
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teacher Morale job satisfaction and motivation
1998Co-Authors: Linda EvansAbstract:Introduction PART ONE: CONCEPTS AND CONTEXTS Job Satisfaction Morale Motivation The Research Design PART TWO: TEACHERS' WORKING LIVES A 'Low Morale' School? Rockville County Primary Voices Crying in the Wilderness? Dissatisfaction and Unfulfilment amongst 'Extended' Professionals Keeping on Your Toes Job Fulfilment and High Morale through Challenge Keeping the Job in Perspective The Leadership Factor What Makes Teachers Tick? What Makes Teachers Cross? Completing the Picture PART THREE: POLICY IMPLICATIONS Getting the Best out of Teachers Implications for School-Level Management The Wider Picture Addressing Key Policy Issues
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understanding teacher Morale and job satisfaction
Teaching and Teacher Education, 1997Co-Authors: Linda EvansAbstract:Abstract This article contributes to the study of teacher Morale and job satisfaction. It presents, as a case study, findings of the author's research into staff Morale and job satisfaction at an English Primary school. The effects on individual teachers of prevailing, context-specific circumstances and of specific events are described, highlighting the importance, as Morale and job satisfaction determinants, of factors such as leadership and individuals' professionality orientations, relative perspectives and realistic expectations.
Marie-anne Paveau - One of the best experts on this subject based on the ideXlab platform.
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Le parfum de l’homme éthique, et autres questions touchant à la Morale dans l’enseignement, la langue et les textes
Pratiques : linguistique littérature didactique, 2014Co-Authors: Marie-anne PaveauAbstract:Il est des mots dont le sort est scellé avant même d’avoir été contextualisés ; c’est le cas de Morale, qui dégage aussitôt, en France en tout cas, et dans les milieux éducatifs, un puissant halo connotatif, où se croisent de manière stéréotypée l’ordre religieux et la contrainte sociale, la réprimande et la culpabilisation. Mais ce mot tant haï et si vite associé aux préaux et aux blouses grises, recouvre en fait un continent riche et varié de conceptions et de pensées qui engagent les fondements de la vie humaine : le bien et le mal, le juste et l’injuste, les valeurs et les normes, les contrats sociaux, la reconnaissance, le rapport à l’autre, la vie commune, le commun, le partage, le respect, l’honnêteté. Il a donc semblé nécessaire de poser ou de reposer la question Morale aux formes de la langue et du discours, aux œuvres littéraires, et aux discours et postures pédagogiques : c'est à quoi est consacré ce numéro. La question des outils de la pensée Morale dans d’autres disciplines que la philosophie Morale reste ouverte : doit-on utiliser les outils de la pensée Morale pour penser des questions Morales ? Les articles du numéro répondront, entre autres, à cette question.
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Langage et Morale. Une éthique des vertus discursives
2013Co-Authors: Marie-anne PaveauAbstract:Cet ouvrage traite de la dimension Morale des énoncés. Dans le sens commun, il existe de bons et de mauvais énoncés, identifiés selon une Morale sociale relative aux époques et aux cultures : tout locuteur européen maîtrisant les codes discursifs de son environnement sait que, en principe, l'insulte, la diffamation ou le mensonge sont de " mauvais " énoncés alors que le compliment, la " gentillesse " ou la réponse généreuse à une demande d'aide ou d'information sont de " bons " énoncés. Dans les disciplines savantes qui s'occupent du langage et de la parole, il n'existe rien de tel : la question Morale n'appartient pas au programme de la linguistique, de l'analyse du discours ou de l'analyse conversationnelle ; la Morale semble l'affaire des philosophes. Pourtant, le développement des travaux en éthique et en épistémologie depuis une soixantaine d'années ont considérablement modifié la définition des catégories de pensée. Pour le courant pragmatiste et pour l'épistémologie des vertus, qui se situent dans la lignée aristotélicienne, la vertu Morale et la vertu intellectuelle sont enchevêtrées, et même parfois confondues : l'honnêteté par exemple, peut-être considérée comme une vertu intellectuelle et Morale tout en même temps. C'est à partir de ces deux courants philosophiques que l'on élabore la notion de vertu discursive, assortie de celles d'ajustement, de décence et de réflexivité discursives, afin de dessiner les linéaments d'une théorie Morale du discours. À partir de l'étude de nombreux exemples contemporains (années 2000) d'événements discursifs moraux, c'est-à-dire de débats déclenchés à partir d'un mot ou d'une phrase ayant suscité une indignation Morale, on avance qu'un énoncé témoigne d'une vertu discursive quand il est ajusté à ses environnements, en particulier aux critères de décence qui y ont cours, et quand il témoigne de la réflexivité discursive de son producteur.
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Peut-on dire n'importe quoi ? Langage et Morale
Le Français Aujourd'hui, 2009Co-Authors: Marie-anne PaveauAbstract:Cet article pose la question du rapport entre langage et Morale à partir de la récente introduction de la Morale dans les programmes de primaire. Je montrerai d'abord que la relation entre Morale et langage est loin d'être évidente en linguistique et en didactique de la langue, le structuralisme ayant soigneusement tenu à l'écart du programme de la linguistique tout ce qui relève de l'axiologie, et l'école républicaine ayant écarté des classes les références à la religion et à la Morale religieuse. Je présenterai ensuite, à partir d'un ouvrage récent, Morales langagières, édité en 2009 par R. Delamotte-Legrand et C. Caitucoli, la question des valeurs dans l'usage du discours et plus généralement dans les comportements langagiers : on verra que les perspectives sont vastes d'une nouvelle réflexion sur l'éthique de la parole et sur les critères moraux de la construction des discours. Je proposerai pour terminer quelques pistes pour l'intégration de la dimension Morale à l'enseignement de la langue, en pointant quelques phénomènes qui posent directement aux usagers du français des questions Morales.
Yngve Gustafson - One of the best experts on this subject based on the ideXlab platform.
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Morale in the oldest old: the Umeå 85+ study
Age and Ageing, 2005Co-Authors: Petra Von Heideken Wågert, Birgitta Rönnmark, Erik Rosendahl, Lillemor Lundin-olsson, Janna M. C. Gustavsson, Björn Nygren, Berit Lundman, Astrid Norberg, Yngve GustafsonAbstract:OBJECTIVE: to describe Morale among the oldest old, and to investigate which social, functional and medical factors are associated with Morale in this population. DESIGN: a cross-sectional study. S ...
James Alm - One of the best experts on this subject based on the ideXlab platform.
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tax Morale and tax compliance from the firm s perspective
Kyklos, 2012Co-Authors: James Alm, Chandler McclellanAbstract:Much recent research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, and a factor that has been suggested as a factor in compliance behavior is "tax Morale", or the intrinsic motivation to pay taxes. However, all of this work on tax Morale has focused on individuals, not on firms. In this paper, we use information from the Business Environment and Enterprise Performance Survey and also from the World Enterprise Survey for a wide range of countries over several years of data to examine a firm's tax Morale and the subsequent impact on firm tax compliance. We use these data first to examine a firm's perception of taxes as an obstacle to doing business. Importantly, once we control for the various factors that affect this perception, what is left is a measure that we believe is a measure of the firm's tax Morale, as a driver of the firm's view of the appropriateness of cheating on taxes. With this measure of tax Morale, we are then able to examine in a second stage estimation how our estimated firm tax Morale affects the compliance decisions of the firm. Ultimately, our results allow us to identify factors that allow the government to improve its efforts to increase firm tax compliance.
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social capital and tax Morale in spain
Economic Analysis and Policy, 2008Co-Authors: James Alm, Juan Luis GomezAbstract:There is a growing literature on the individual determinants of the intrinsic motivation to pay taxes, what has been labeled ‘tax Morale’. Most previous analyses of tax Morale have utilized data from the World Values Survey and/or the European Values Survey. In this paper we use a unique data set from Spain’s Survey of Fiscal Policy; this data set also allows a much richer exploration of the role of various new measures of ‘social capital’ as determinants of tax Morale than has been possible before, where social capital refers to the institutions, norms, and networks that promote cooperation and enable collective action. Our results indicate the important role of social capital measures as determinants of tax Morale. In particular, we find that an individual’s tax Morale is significantly and positively associated with his or her perception of the benefits derived by society from the public delivery of goods and services. The perceived size of fiscal fraud also influences directly and negatively the intrinsic motivation to pay taxes.
