1. Do Ethics Matter? Tax Compliance and Morality.James Alm & Benno Torgler - 2011 - Journal of Business Ethics 101 (4):635-651.
    In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassical paradigm, but rather are often motivated by many other factors that have as their main foundation some aspects of “ethics.” We argue that it is not possible to understand fully an individual’s compliance decisions without (...)
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  2. What Do We Know About Tax Fraud? An Overview of Recent Developments.Benno Torgler - 2008 - Social Research: An International Quarterly 75 (4):1239-1270.
    This paper explores recent tendencies in the area of tax fraud. The paper stresses the importance of social norms and institutions and highlights the relevance of extending the standard theories of tax fraud which is based on a narrow deterrence concept. The paper also refers to underexplored topics that require further investigation such as the relevance of rewards, social interactions, and tax complexity stressing also the importance of moving more strongly into business tax fraud, exploring also the interactions within a (...)
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    Justifiability of Littering: An Empirical Investigation.Benno Torgler, Maria A. Garcia-Valinas & Alison Macintyre - 2012 - Environmental Values 21 (2):209 - 231.
    This paper investigates the relationship between voluntary participation in environmental organisations and the justifiability of littering behaviour. Previous empirical work regarding determinants of littering and littering behaviour remains scarce, particularly in socio-economic analysis. We address these deficiencies, demonstrating a strong empirical link between environmental participation and reduced public littering in the European Values Survey (EVS) data for 30 Western and Eastern European countries. The results suggest that membership in environmental organisations is related to a stronger commitment to anti-littering behaviour, thereby (...)
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