by Brooke Harrington | Mar 26, 2022 | Tax & Policy
2023, Economia Politica, DOI: 40: 139 – 152; with Alice Guerra. This research note analyzes the role of culture on individuals’ tax compliance by focusing on regional differences within a single country: Italy. Southern Italy has long been a focus of research...
by Brooke Harrington | Aug 6, 2021 | Tax & Policy
2021, Pp. 356-374 in Handbook on the Politics of Taxation, Lukas Hakelberg and Laura Seelkopf (Eds.), Edward Elgar; with Alice Guerra. This chapter reviews the latest findings in experimental research on tax compliance, from 2018 onward. It identifies the main themes...
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,...