The importance of faith: Tax morale and religiosity
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Of the 60 delinquency/crime studies with quality ratings of 7 or higher, 49 (82%) reported inverse relationships and only one study found a positive relationship.
“Of the 60 studies with quality ratings of 7 or higher, 49 (82%) reported inverse relationships [240–252] and only one study found a positive relationship [253].”
From Religion, Spirituality, and Health: The Research and Clinical Implications (2012) · cites this paper as [246]
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Self-citationA behavioral model of income tax evasion
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Religion, Spirituality, and Health: The Research and Clinical Implications
Koenig, H. G. (2012) · ISRN Psychiatry · doi:10.5402/2012/278730 · Cited by 2,423 · see citing works
Tax morale and conditional cooperation
Frey, B. S., & Torgler, B. (2007) · Journal of Comparative Economics · doi:10.1016/j.jce.2006.10.006 · Cited by 671 · see citing works
Self-citation
- Authors
- Torgler, B.
- Affiliations
- University of Basel (CH)
- Corresponding author
- Torgler, Benno
- ORCID
- Torgler, Benno
- Venue
- Journal of Economic Behavior & Organization
- Publisher
- Elsevier BV
- Published
- 2006-09
- Volume
- 61
- Issue
- 1
- Pages
- 81-109
- ISSN
- 0167-2681 (ISSN-L)
- OpenAlex
- W2091852064
- Cited by
- 506
- References
- 81
- Citations by year
- 2026: 12 · 2025: 20 · 2024: 20 · 2023: 84 · 2022: 28 · 2021: 43 · 2020: 29 · 2019: 28 · 2018: 32 · 2017: 25 · 2016: 29 · 2015: 19 · 2014: 25 · 2013: 25 · 2012: 21
- FWCI
- 21.27
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of Economic Behavior & Organization (publishedVersion)
- Funders
- Schweizerischer Nationalfonds zur Förderung der Wissenschaftlichen Forschung
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Demography › Culture, Economy, and Development Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- tax morale, religiosity, church attendance, religious education, religious organizations, trust in the Church, religious guidance, perceived religiosity, tax compliance
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