The tax morals and loyalty of the citizen regarding the government as well as its laws. Topics: Subjective assessment of the changes in tax morale; judgement on measures to improve tax morale; attit

CESSDA2023-03-14 更新70

Opinions about the 1991 tax reform, panel March and September 1991

税收政策评估

公众意见

Within the framework of the research project 'Opinions about the 1991 tax reform' three surveys were conducted. Two of them were carried out as additional questions to the labour market surveys (AKU)

CESSDA2019-11-15 更新50

Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece

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劳动力市场行为

This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings ca

NBER2010-02-01 更新40

Tax Amnesty and Tax Morale in the Canton Basel

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Tax Amnesty and Tax Morale in the Canton Basel

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