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Attitude–Behavior Consistency in Tax Compliance: A Cross-National Comparison

by Brooke Harrington | Oct 5, 2018 | Tax & Policy

2018, Journal of Economic Behavior and Organization, 156: 184-205; with Alice Guerra. Are individuals’ attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed,...

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