Alm James

Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition Publication Archived

This paper examines citizens? attitudes toward paying taxes ? what is sometimes termed their ?tax morale?, or the intrinsic motivation to pay taxes ? focusing on the experience of individuals in the Russian Federation. A unique aspect of ou...

Culture Differences and Tax Morale in the United States and in Europe Publication Archived

In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly r...