Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment

Ronald G Cummings; Jorge Martinez-Vazquez; Michael McKee ; Benno Torgler; (2009) Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of economic behavior & organization, 70 (3). pp. 447-457. ISSN 0167-2681 DOI: 10.1016/j.jebo.2008.02.010