Publication
28 Sep 2005
This paper examines citizens' attitudes toward paying taxes, focusing on the experience of individuals in the Russian Federation. It studies tax morale in 1991, 1995 and after the transition of the Russian economy from a centrally planned economy to one based on market reliance. The results show a variance over time and between regions. The authors conclude that social norms had an effect on tax compliance.
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English (PDF, 36 pages, 218 KB) |
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Author | James Alm, Jorge Martinez-Vazquez, Benno Torgler |
Series | Leitner Program Working Papers |
Issue | 21 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2005 Leitner Program |