*Direct correspondence to Benno Torgler, School of Economics and Finance, Queensland University of Technology, GPO Box 2434, Brisband, QLD 4001, Australia 〈firstname.lastname@example.org〉. Benno Torgler will share all data and coding information with those wishing to replicate the study. For advice and suggestions, thanks are due Doris Aebi, Julia Angelica, Alejandro Esteller-Moré, René L. Frey, Christian Valenduc, the editor Robert L. Lineberry, and three anonymous referees. A previous version of this article was presented at a seminar at the University of Basel, which was co-sponsored by the University of Zurich. Thanks to the participants for helpful comments and suggestions. We also thank Lars P. Feld and Bruno S. Frey for providing us with data on the audit probability and fine rate in Switzerland, and Alejandro Esteller-Moré and Christian Valenduc for providing data on the marginal tax rates in Spain and Belgium. We also gratefully acknowledge financial support from the Swiss National Science Foundation, the Max Geldner-Stiftung, the Janggen-Pöhn-Stifung, the FAG (Freiwillige Akademische Gesellschaft), and the University of Basel (Fonds zur Förderung des Akademischen Nachwuchs).
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*
Article first published online: 19 APR 2007
Social Science Quarterly
Volume 88, Issue 2, pages 443–470, June 2007
How to Cite
Torgler, B. and Schneider, F. (2007), What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries. Social Science Quarterly, 88: 443–470. doi: 10.1111/j.1540-6237.2007.00466.x
- Issue published online: 19 APR 2007
- Article first published online: 19 APR 2007
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