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Cited by 148Taxation and Compliance StudiesReligion and Society InteractionsCorruption and Economic Development

The Effect of Religiosity on Tax Fraud Acceptability: A Cross‐National Analysis

Open access
STACK, STEVEN, KPOSOWA, AUGUSTINE·2006·Journal for the Scientific Study of Religion
DOI 10.1111/j.1468-5906.2006.00310.x
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Abstract

Religion provides an important basis for social integration and the prevention of deviant behavior, such as tax fraud, a crime that costs society billions of dollars in lost revenue. The literature on tax fraud and tax fraud acceptability (TFA) has neglected religiosity as a social bond that may deter this type of behavior. Furthermore, existing work is based on the United States; there are no systematic cross‐national studies. In particular, there is no research exploring the “moral communities” hypothesis that religiosity's effect on deviance will vary according to the strength of national moral communities. The present study addresses these two gaps in the literature by analyzing data on 45,728 individuals in 36 nations from the World Values Surveys. We control for other predictors of TFA, including social bonds, economic strain, and demographic factors. The results determined that the higher the individual's level of religiosity, the lower the TFA. Results on the moral community's hypothesis were mixed. However, in a separate analysis of individual nations, the presence of a “moral community” (majority of the population identifies with a religious group) explained 39 percent of the variation in the presence or absence of the expected religiosity‐TFA relationship. Furthermore, the presence of a communist regime in a nation, often known for the oppression of religious groups who then may view the regime as illegitimate, diminished the impact of religion on TFA.

Integrity signals

Registry

Crossref · 10.1111/j.1468-5906.2006.00310.x

Cites

85 of 85 references verified0 citation errors · 0 not checkable

Statistics

Claims the paper makes

3 of 68 cited sources checked · 0 supported · 0 flagged · accuracy not yet measured

  • Premisecitation

    The vast majority of papers have found an inverse association between individual-level religiosity and risk of deviant behavior.

    “The vast majority of papers have found an inverse association-the greater the individual-level religiosity, the lower the risk of deviant behavior (see Agnew 1998;Baier and Wright 2001;Tittle and Welch 1983).”
    Quote in the paperNot a substantial claim1 of 3 sources checked
    • cites Agnew 1998 source

      The Stage 2: Final Regression Results section says previous studies usually found an inverse relationship between religious measures and suicide approval, and this study finds similar associations. But the cited paper addresses approval of suicide, not the risk of deviant behavior generally; it does not establish the claim about the vast majority of papers across that broader topic. Page numbers are unavailable in our copy. (LLM, conf=0.86)

      Experimental — accuracy not yet measured
    • cites Baier and Wright 2001 source
    • cites Tittle and Welch 1983

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Findingreasoning

    The presence of a communist regime in a nation diminished the impact of religion on tax fraud acceptability.

    “Furthermore, the presence of a communist regime in a nation, often known for the oppression of religious groups who then may view the regime as illegitimate, diminished the impact of religion on TFA.”
    Quote in the paperSubstantial claim
  • Findingown data

    The higher the individual's level of religiosity, the lower the tax fraud acceptability.

    “The results determined that the higher the individual's level of religiosity, the lower the TFA.”
    Quote in the paperSubstantial claim
  • Findingown data

    In a separate analysis of individual nations, the presence of a moral community (majority of the population identifies with a religious group) explained 39 percent of the variation in the presence or absence of the expected religiosity-TFA relationship.

    “However, in a separate analysis of individual nations, the presence of a”
    Quote in the paperSubstantial claim
  • Findingown data

    Results on the moral community's hypothesis were mixed.

    “Results on the moral community's hypothesis were mixed.”
    Quote in the paperSubstantial claim
  • Classified as probably not a substantial claim. 39
  • May combine two claims. 33
  • The quote only partly states this claim. 1

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Women are generally more conservative in their beliefs and attitudes regarding the acceptability of deviance.

    “Women are generally more conservative in their beliefs and attitudes regarding the acceptability of deviance (e.g., Agnew 1998;Stack 1998).”
    Quote in the paperNot a substantial claim1 of 2 sources checked
    • cites Agnew 1998 source

      The Social Control section reports that men tend to be more approving of suicide than women, although sex differences are typically slight. That supports a narrower claim about one form of deviance, not the broader claim that women are generally more conservative about the acceptability of deviance. (LLM, conf=0.84)

      Experimental — accuracy not yet measured
    • cites Stack 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    National character, or the average personality type in a nation, has often been shown to be associated with such variables as happiness and depression.

    “National character, or the average personality type in a nation, has often been shown to be associated with such variables as happiness and depression (e.g., Inglehart 1990;Inkeles 1990;Stack and Eshelman 1998).”
    Quote in the paperNot a substantial claim1 of 3 sources checked
    • cites Inglehart 1990 source
    • cites Inkeles 1990 source

      In “The happiness of nations” (page unavailable), Inkeles treats stable national differences in self-reported happiness as a possible national-character trait and suggests links with child-rearing values. The paper does not establish an association with clinical depression or show that associations with both outcomes have often been demonstrated; its mention of “economic depression” refers to economic conditions. (LLM, conf=0.84)

      Experimental — accuracy not yet measured
    • cites Stack and Eshelman 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Findingown data

    Because parameter estimates remained virtually unchanged following mean substitution, the latter model was maintained.

    “Because parameter estimates remained virtually unchanged following mean substitution, the latter model was maintained.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Findingown data

    The results for the preliminary analysis using a high-low index of national religiosity were essentially the same as those reported.

    “The results for this preliminary analysis, using a relatively crude measure high-low index of national religiosity, were essentially the same as those reported here.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    The covariance parameter estimates (random effects) are both statistically significant. The variance component between countries is 0.479 (z = 4.19, p < 0.000), and that within countries is 4.882 (z = 154.57, p < 0.000).

    “As Panel A shows, the covariance parameter estimates (random effects) are both statistically significant.The variance component between countries is 0.479 (z = 4.19, p < 0.000), and that within countries is 4.882 (z = 154.57,p < 0.000).”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    OLS results showed that the effect of Catholic denomination was not significant (b = 0.044, t = 1.34). In contrast, in mixed modeling that incorporated country variation, the effect of Catholic denomination was significant (b = 0.105, t = 2.56).

    “In the present case, for example, OLS results (not presented) showed that the effect of Catholic denomination was not significant (b = 0.044, t = 1.34).In contrast, in mixed modeling that incorporated country variation, the effect of Catholic denomination was significant (b = 0.105, t = 2.56).”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    Full-time employment had no significant impact on tax fraud acceptability in the OLS regression (-0.082, t = -1.51), but it was significant in the mixed model analysis (b = 0.131, t = -2.45).

    “Similarly, while full-time employment had no significant impact on tax fraud acceptability in the OLS regression (-0.082, t = -1.51), it was significant in the mixed model analysis (b = 0.131, t = -2.45).”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Findingnone given

    Model 1 results were equivalent to estimation done with OLS in terms of significant parameters.

    “Results in it were equivalent to estimation done with OLS in terms of significant parameters.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    Denominational differences continued, with Catholics, Buddhists, and no denominations supporting tax fraud, and Orthodox opposing it.

    “Denominational differences continued, with Catholics, Buddhists, and no denominations supporting tax fraud, and Orthodox opposing it.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    In the United States, Protestants constitute only 32 percent of respondents, so there is an absence of a homogeneous moral community.

    “Since Protestants constitute only 32 percent of the respondents in the survey, there is an absence of a homogeneous moral community in the United States.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    The bivariate association between church attendance and tax fraud acceptability varied by nation: some nations had significant negative associations, some had nonsignificant associations, and Belarus had a significant positive association.

    “TABLE 5 THE BIVARIATE CORRELATION BETWEEN RELIGIOSITY (CHURCH ATTENDANCE AND TAX FRAUD ACCEPTABILITY BY NATION Nation Bivariate Association (A) Nations with Significant, Negative Bivariate Associations Austria -0.114 * Belgium -0.176 Britain -0.216 * Brazil -0.074 * Canada -0.159 * Chile -0.064 * Denmark -0.114 * East Germany -0.089 * Finland -0.194 * France -0.124 * Iceland -0.120 * Ireland -0.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingcitation

    Japan has a very low level of TFA (1.45), being in the bottom two nations in TFA.

    “Japan is a nation with a very low level of tax fraud acceptability (TFA = 1.45), being in the bottom two nations in TFA.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    The 24 nations with a negative association include essentially all better-developed Western European nations and the three North American nations (Canada, Mexico, and the United States).

    “These nations include essentially all of the better-developed, Western European nations (e.g., Britain, France, Norway, and West Germany) and the three nations from North America (Canada, Mexico, and the United States).”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    Catholics, Buddhists, and persons without religious affiliation were more likely to approve tax fraud, while Orthodox adherents were less likely.

    “Catholics, Buddhists, and persons without religious affiliation were more likely to approve tax fraud, while Orthodox adherents were less likely.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    Females and older persons reported lower TFA than their counterparts.

    “Both demographic controls were predictive of TFA, with females and older persons reporting lower TFA than their counterparts.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    Results on the measures of social bonds continued to demonstrate the salience of marriage and political bonds as predictive of TFA. Financial dissatisfaction continued to predict TFA. Older persons and women were less approving of tax fraud than their counterparts.

    “Results on the measures of social bonds continued to demonstrate the salience of marriage and political bonds as predictive of TFA.Financial dissatisfaction continued to predict TFA.Older persons and women were less approving of tax fraud than their counterparts.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    The null finding for group-level religiosity was produced in two analyses: one using a dichotomous religious attendance variable (high vs. low attendance) and one using a continuous Level 2 variable (mean level of attendance in each nation).

    “This null finding was produced in two analyses: one using a dichotomous religious attendance variable (high vs. low attendance); and one using a continuous Level 2 variable, the mean level of attendance in each nation.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    Catholics, Buddhists, and persons with no denomination were significantly more likely than Protestants to find tax fraud acceptable, while Orthodox respondents tended to disapprove.

    “Catholics, Buddhists, and persons with no denomination were significantly more likely than Protestants to find tax fraud acceptable, while Orthodox respondents tended to disapprove.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    With a 75 percent cutoff for homogeneous moral community, the reported odds ratio was reduced to 2.25 and the Wald chi-square statistic was not significant.

    “The reported odds ratio was reduced to 2.25 and the Wald chi-square statistic was not significant.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    Service attendance had a significant effect on tax fraud acceptability. The greater the individual-level church attendance, the lower the TFA.

    “As Model 1 in the table shows, service attendance had a significant effect on tax fraud acceptability.The greater the individual-level church attendance, the lower the TFA.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    Those without denomination, persons with other (unspecified) denominations, and individuals whose denominational affiliation was unknown or missing were less likely to support tax fraud than Protestants.

    “Those without denomination, persons with other (unspecified) denominations, and individuals whose denominational affiliation was unknown or missing were less likely to support tax fraud than Protestants.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    There was both between-country variation and within-country variation in tax fraud acceptability in Model 2.

    “As indicated by the two variance components in the table (intercept variance and residual), there was both between-country variation (intercept variance) in tax fraud acceptability and within-country (residual) variation.”
    Quote in the paperSubstantial claim

  • The quote only partly states this claim.

    Findingown data

    The logistic regression model with moral community explains about 39 percent of the variance in the dependent variable as reported by the Nagelkerke R2 statistic.

    “The logistic regression model explains about 39 percent of the variance in the dependent variable as reported by the Nagelkerke R 2 statistic.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    For church members, the coefficient on frequency of attendance at religious services was -0.080 (t = -11.84, p < 0.0001). For nonmembers, the coefficient was -0.041 (t = -2.18, p < 0.0293). The difference between the two groups was significant using a one-tailed or directional test (Z = 1.88, p < 0.05). Service attendance among religious affiliates had more of a deterrent effect on TFA than among

    “For church members (those belonging to denominations), the coefficient on frequency of attendance at religious services was -0.080 (t = -11.84,p < 0.0001).A separate analysis for nonmembers yielded a coefficient of -0.041 (t = -2.18,p < 0.0293).A z-test was calculated for the difference in regression coefficients (Cohen 1981).The difference between the two groups was significant using a one-tailed”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Cohen 1981

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Findingown data

    In an analysis not reported here, differences between religious faiths in TFA became less noteworthy when religious nones were used as a benchmark instead of Protestants.

    “In an analysis not reported here, differences between religious faiths in TFA became less noteworthy when religious nones were used as a benchmark instead of Protestants.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    There is essentially no published research on the influence of religiosity on tax fraud acceptability.

    “There is essentially no published research on the influence of religiosity on tax fraud acceptability.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    There is a dearth of cross-national investigations on religion and deviance.

    “Second, there is a dearth of cross-national investigations.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    There is no research exploring the moral communities hypothesis that religiosity's effect on deviance varies according to the strength of national moral communities.

    “In particular, there is no research exploring the”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    The literature on tax fraud and tax fraud acceptability has neglected religiosity as a social bond that may deter tax fraud.

    “The literature on tax fraud and tax fraud acceptability (TFA) has neglected religiosity as a social bond that may deter this type of behavior.”
    Quote in the paperNot a substantial claim

  • Classified as probably not a substantial claim.

    Premisereasoning

    The full effect of religiosity on crime will be felt only in areas marked by a relatively high level of aggregate religiosity.

    “Herein the full effect of religiosity on crime will be felt only in areas that are marked by a relatively high level of aggregate religiosity.”
    Quote in the paperSubstantial claim0 of 2 sources checked
    • cites Durkheim 1961

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • cites Stark 1996 source

  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Premisenone given

    Existing work on tax fraud and tax fraud acceptability is based on the United States, and there are no systematic cross-national studies.

    “Furthermore, existing work is based on the United States; there are no systematic cross-national studies.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Premisecitation

    Behavior and attitudes are mutually reinforcing in general and for deviant behavior in particular.

    “To the extent that behavior and attitudes are mutually reinforcing in general (e.g., Bem 1970;Festinger 1964), and for deviant behavior in particular (e.g., Warr and Stafford 1991), a full picture of the role of religion in controlling crime and deviance needs to assess religion's affect on both attitudes and behavior.”
    Quote in the paperSubstantial claim0 of 3 sources checked
    • cites Bem 1970

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • cites Festinger 1964 source
    • cites Warr and Stafford 1991 source

  • May combine two claims.

    Premisecitation

    A recent meta-analysis of 60 studies determined that the mean reported effect size was r = -0.12, indicating greater religiosity is associated with less likelihood of engaging in various crimes.

    “A recent meta-analysis of 60 studies determined that the mean reported effect size was r = -0.12,indicating the greater the religiosity the less likely people are to engage in various crimes (Baier and Wright 2001).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Baier and Wright 2001 source

  • Classified as probably not a substantial claim.

    Study design and conductnone given

    The study controls for other predictors of tax fraud acceptability, including social bonds, economic strain, and demographic factors.

    “We control for other predictors of TFA, including social bonds, economic strain, and demographic factors.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    In Patee, Milner, and Welch (1994), the degree of an individual's ties to the parish was unrelated to the likelihood of having committed tax fraud.

    “In Patee, Milner, and Welch (1994), the degree of an individual's ties to the parish was unrelated to the likelihood of having committed tax fraud.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Patee, Milner, and Welch 1994

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Classified as probably not a substantial claim.

    Interpretationreasoning

    To the extent that religious people were disproportionately bonded to the present political regime, a control for such political bonds might confound the relationship between religion and attitudes toward tax fraud.

    “To the extent that religious people were disproportionately bonded to the present political regime (e.g., had relatively high confidence in the federal government in Washington), a control for such political bonds might confound the relationship between religion and attitudes toward tax fraud.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Premisecitation

    We use three additional measures of social bonds, relevant to past work on religion and deviance. Because the present study is based on an adult sample, bonds to marriage, work, and government are of special interest.

    “We use three additional measures of social bonds, relevant to past work on religion and deviance.Because the present study is based on an adult sample, bonds to marriage, work, and government are of special interest (e.g., Sampson and Laub 1992).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Sampson and Laub 1992 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Baier and Wright (2001) reported that studies based on Pacific samples did not have significantly different effect sizes from studies based elsewhere in the United States.

    “Baier and Wright (2001) reported that studies based on Pacific samples did not have significantly different effect sizes from studies based elsewhere in the United States.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Baier and Wright 2001 source

  • Classified as probably not a substantial claim.

    Premisecitation

    Patee, Milner, and Welch (1994) found that the mean level of religious social ties in a parish was predictive of less tax fraud.

    “Patee, Milner, and Welch (1994) found that the mean level of religious social ties in a parish was predictive of less tax fraud.”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Patee, Milner, and Welch 1994

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Classified as probably not a substantial claim. May combine two claims.

    Study design and conductreasoning

    HLM techniques first remove variation in the dependent variable across Level 2 units (herein nations). National residence controls for variability in national character.

    “HLM techniques first remove variation in the dependent variable across Level 2 units (herein nations).National residence controls for variability in national character.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    The research on suicide acceptability was based on relatively primitive statistical techniques (ordinary least squares).

    “However, the research on suicide acceptability was based on relatively primitive statistical techniques (ordinary least squares; Stack 1998).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Stack 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Premisereasoning

    The two investigations are split on whether there is a Level 1 effect, but are consistent in their findings on a Level 2 effect.

    “Hence, these two investigations are split on whether there is a Level 1 effect, but are consistent in their findings on a Level 2 effect.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Interpretationown data

    Using OLS to explain tax fraud in the World Values Survey would provide less accurate results because in OLS estimation the differentials that exist between countries are not taken into account, leading to inefficient estimates or unreliable tests of statistical significance for some covariates.

    “A clear implication of the finding is that using OLS to explain tax fraud in the World Values Survey would provide less accurate results because in OLS estimation the differentials that exist between countries are not taken into account, leading to the production of inefficient estimates or unreliable tests of statistical significance for some covariates.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Study design and conductown data

    There was skewness in the distribution of TFA (skewness = 2.58), which was resolved by transforming the data to a logarithmic variable (skewness < 1).

    “There was skewness in the distribution of TFA (skewness = 2.58), which was resolved by transforming the data to a logarithmic variable (skewness < 1).”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Comparative research on suicide has controlled for national character for some years.

    “Although the relevant literature has not generally controlled for national character as a predictor of deviance, comparative research on suicide has done this for some years (e.g., Stack 1998).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Stack 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Classified as probably not a substantial claim.

    Premisereasoning

    Income could not be used to measure objective economic strain because there are substantial differences in the purchasing power of the national currencies in the 36 nations under study.

    “Income could not be used to measure objective economic strain because there are substantial differences in the purchasing power of the national currencies in the 36 nations under study.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisereasoning

    Generally speaking, there is mixed support for the moral communities hypothesis in past research.

    “Hence, generally speaking, there is mixed support for the moral communities hypothesis in past research.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Study design and conductreasoning

    Because population size varies across countries, data were weighted to take into account differential probabilities of selection.

    “Because population size varies across countries, data were weighted to take into account differential probabilities of selection.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Interpretationown data

    Ireland was judged to have the strongest moral community on this measure while China had the weakest.

    “Hence, Ireland was judged to have the strongest moral community on this measure while China had the weakest.”
    Quote in the paperNot a substantial claim
    • Rests on an assumption: A nation's mean level of attendance at religious services measures the presence of a moral community.

  • Classified as probably not a substantial claim.

    Premisecitation

    The first measure of a moral community is based on the religious heterogeneity meaning of moral community (Stark 1996). This is simply whether a nation has at least 50 percent of its population affiliating with any religion.

    “The first measure of a moral community is based on the religious heterogeneity meaning of moral community (Stark 1996).This is simply whether a nation has at least 50 percent of its population affiliating with any religion.”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Stark 1996 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Economic strain is conceptualized as a gap between desired and actual economic outcomes.

    “A control variable is introduced for economic strain, conceptualized as a gap between desired and actual economic outcomes (Agnew 1992).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Agnew 1992 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Grasmick, Bursik, and Cochran (1991) found religious salience and church attendance were significantly and negatively related to tax fraud at both bivariate and multivariate levels.

    “Grasmick, Bursik, and Cochran (1991) explored the influence of religious salience and church attendance on tax fraud in Oklahoma City.Both variables were significantly and negatively related to tax fraud at both the bivariate and multivariate levels of analysis.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Grasmick, Bursik, and Cochran 1991 source

  • Classified as probably not a substantial claim.

    Premisecitation

    The most commonly used measure of religiosity in the literature on deviance is church attendance.

    “The most commonly used measure of religiosity in the literature on deviance is church attendance; thus we maximize comparability with past research on this first measure of religiosity (Baier and Wright 2001;Tittle and Welch 1983).”
    Quote in the paperSubstantial claim0 of 2 sources checked
    • cites Baier and Wright 2001 source
    • cites Tittle and Welch 1983

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    A meta-analysis of 60 studies on religiosity and crime reported mixed results for the moral communities hypothesis.

    “A meta-analysis of 60 studies on religiosity and crime reported mixed results for the moral communities hypothesis (Baier and Wright 2001).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Baier and Wright 2001 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    In the case of suicide acceptability, there are substantial differences among nations in the level of suicide acceptability that remain after major covariates are controlled.

    “In the case of suicide acceptability, there are substantial differences among nations in the level of suicide acceptability that remain after major covariates are controlled (Stack 1998).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Stack 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Interpretationown data

    Countries in the World Values Survey differ in their average tax fraud scores, but there is even more variation among respondents within countries.

    “These estimates suggest that countries in the World Values Survey differ in their average tax fraud scores, but that there is even more variation among respondents within countries.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Older generations are often more conservative in their attitudes on deviance.

    “Older generations are often more conservative in their attitudes on deviance (e.g., Stack 1998;Stack, Wasserman, and Kposowa 1994).”
    Quote in the paperNot a substantial claim0 of 2 sources checked
    • cites Stack 1998

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • cites Stack, Wasserman, and Kposowa 1994 source

  • May combine two claims.

    Premisecitation

    A full 68 percent of Japanese say cheating on taxes is never justified compared to 49 percent of Europeans.

    “A full 68 percent of Japanese say cheating on taxes is never justified compared to 49 percent of Europeans (Kisala 2003).”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Kisala 2003 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Work on delinquency and suicide has often found conservative, or fundamentalist, Protestantism to be the best predictor of low deviant behavior.

    “Work on both delinquency and suicide has often found conservative, or fundamentalist, Protestantism to be the best predictor of low deviant behavior (e.g., Pescosolido 1990;Regnerus 2003).”
    Quote in the paperNot a substantial claim0 of 2 sources checked
    • cites Pescosolido 1990 source
    • cites Regnerus 2003 source

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    The moral community hypothesis has seldom been tested in the area of deviant behavior.

    “the moral community hypothesis has seldom been tested in the area of deviant behavior.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisenone given

    Most of the five existing American-based studies found that individual-level religiosity tends to reduce reported tax fraud.

    “Although most have found that individual-level religiosity tends to reduce reported tax fraud”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Approximately 80 percent of the former communist nations are in a state of religious revival.

    “Approximately 80 percent of the former communist nations are in a state of religious revival (e.g., Froese and Pfaff 2001:484).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Froese and Pfaff 2001:484 source

  • Classified as probably not a substantial claim.

    Interpretationreasoning

    Religious service attendance is not the sole indicator of one's religiosity as it may not fully capture personal or intrinsic religiosity.

    “Arguably, religious service attendance is not the sole indicator of one's religiosity as it may not fully capture personal or intrinsic religiosity.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Premisecitation

    Nigeria is approximately 50 percent Muslim and 40 percent Christian.

    “Nigeria is approximately 50 percent Muslim and 40 percent Christian (CIA 1999).”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites CIA 1999

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Interpretationown data

    Both the heterogeneous and homogeneous variants of the moral communities hypothesis were supported, but the heterogeneous version explained more of the variance in TFA.

    “While both the heterogeneous and homogeneous variants of the moral communities hypothesis were supported, the heterogeneous version explained more of the variance in TFA.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    Previous studies omit key controls including marital ties, political bonds, and financial dissatisfaction.

    “The previous studies omit some key controls including marital ties, political bonds, and financial dissatisfaction.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Study design and conductown data

    Data in the World Values Survey were not available on specific Protestant denominations that could have been used to test the conservative homogeneity version of the moral communities hypothesis.

    “Data in the World Values Survey were not available on specific Protestant denominations that could have been used to test this third theme in the moral communities hypothesis.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Interpretationreasoning

    To the extent that governments can increase public trust and confidence, there should probably be less tax fraud and more revenue for government.

    “To the extent that governments can increase public trust and confidence, there should probably be less tax fraud and more revenue for government to use for its various programs.”
    Quote in the paperNot a substantial claim
68 of 68

  • The authors state this as an assumption.

    The results of the present study could be applied to the prediction of tax fraud behavior.

    “Given the association between TFA and reported tax fraud, which has been found not only in the United States, but elsewhere, we assume that the results of the present study could be applied to the prediction of tax fraud behavior.”

  • The paper relies on this without support.

    Frequency of attendance at religious services is a measure of exposure to religious teachings and norms.

    “Frequency of attendance at religious services is a measure of exposure to religious teachings and norms.”

  • The paper relies on this without support.

    The second and third measures of religiosity capture self-defined or private or intrinsic religiosity.

    “The second and third measures of religiosity capture self-defined or private or intrinsic religiosity.”

  • The paper relies on this without support.

    Persons or respondents residing in the same country are more alike in their characteristics and responses to questions than respondents in another country.

    “It may be argued that persons or respondents residing in the same country are more alike in their characteristics and responses to questions (e.g., scores on tax fraud) than respondents in another country.”

  • The paper relies on this without support.

    Nation of residence factors, such as national character, may be potentially confounding variables in cross-national research.

    “Research suggests that nation of residence factors, such as national character, may be potentially confounding variables in cross-national research.”

  • The authors state this as an assumption.

    In the mixed model, both γ and ∈ are normally distributed.

    “A key assumption in the above model (1.0) is that both γ and ∈ are normally distributed.”

  • The authors state this as an assumption.

    Persons with very high levels of confidence in their government are most apt to see it as legitimate, and least apt to condone cheating on taxes paid to the government.

    “We assume that persons with very high levels of confidence in their government are most apt to see it as legitimate, and least apt to condone cheating on taxes paid to the government.”

  • The authors state this as an assumption.

    There will be significant variation in TFA among nations.

    “We assume that there will be significant variation in TFA among nations as well.”

  • The paper relies on this without support.

    A nation's mean level of attendance at religious services measures the presence of a moral community.

    “First, the presence of a moral community was measured in terms of a nation's mean level of attendance at religious services.”

  • The paper relies on this without support.

    Attendance at religious services is a valid measure of individual religiosity across the studied nations.

    “using the frequency of attendance at religious services as the Level 2 variable”

  • The paper relies on this without support.

    TFA (acceptability of tax fraud) is a meaningful proxy for tax fraud behavior.

    “the greater the individual religiosity, the lower the approval of tax fraud”

  • The paper relies on this without support.

    In Nigeria, the Muslim majority's domination of government lowers confidence in government for the Christian minority.

    “the Muslim majority continues to dominate the government, which apparently lowers confidence in government for the Christian minority.”

  • The paper relies on this without support.

    Japanese culture places a high value on lawfulness.

    “Japanese culture has been found to place a high value on lawfulness, with a full 92 percent of the Japanese citing lawfulness as being important.”

  • The paper relies on this without support.

    Young people's religiosity is forced upon them to some extent.

    “To some extent, young people's religiosity is forced upon them.”
14 of 14

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • 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 [247]

    The paper’s introductory discussion reports a meta-analysis of 60 studies and says the vast majority found an inverse association between religiosity and deviance. It does not report quality ratings of 7 or higher, a count of 49 inverse findings, or a count of one positive study; searches for those figures found no matching passage. (LLM, conf=0.86)

    Experimental — accuracy not yet measured

Statistics recomputed

Every reported test result, recomputed from its test statistic and degrees of freedom. A result shows as not adding up only once an independent check has confirmed it.

  • Consistentz = 4.19reported p < 0 · recomputed p < .001

    “(z = 4.19, p < .000”

    The paper rounds a very small p to zero

  • Consistentz = 154.57reported p < 0 · recomputed p < .001

    “(z = 154.57,p < .000”

  • Consistentz = 1.88reported p < .05 · recomputed p = .060

    “(Z = 1.88, p < .05”

    The paper states a one-tailed test

3 of 3

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

Each contradiction between two passages listed here was confirmed by an independent check.

  • Within-country z-value does not match its estimate and standard error

    Minor

    The reported residual estimate divided by its standard error gives 157.516, rather than the printed z-value of 154.57. The gap exceeds what rounding to three decimal places can explain.

    Reported 154.57 · recomputed 157.516129

  • The Level 2 predictor is misidentified as mean TFA

    Minor

    The discussion calls this Level 2 variable the mean level of tax fraud acceptability, but Table 3 identifies the tested variable as country mean religiosity. Those are different measures.

  • Communist-regime effect is reported as both 81% and 91%

    Minor

    The discussion says communist nations were 81% less likely to show the expected association, whereas the results section says 91%. The reported odds ratio of 0.09 supports 91%.

3 of 3

Cites

Flagged first, then by citations

Research works printed but not linked: 11

  1. Central Intelligence Agency, 1999, World fact book
  2. Coward H., 1988, Reader in eastern religions
  3. Dean P., 1980, Taxpayer attitudes to income tax evasion: An empirical study, British Tax Review, 28, 28
  4. Durkheim E., 1961, Moral education
  5. Hessing D., 1992, Why people pay taxes
  6. Kaariainen K., 1989, Discussion of scientific atheism as a soviet science
  7. Parrinder G., 1971, World religions: From ancient times to the present
  8. SAS Institute, 2004, SAS/STAT, the mixed procedure [computer software], version 9.1
  9. Sheffrin S., 1992, Why people pay taxes
  10. Smith H., 1991, The world's religions
  11. Toropov B., 2002, World religions

Cited by

Sorted by citations

Related

Authors
STACK, S., & KPOSOWA, A.
Affiliations
  • University of Michigan (US)
  • University of California, Riverside (US)
ORCID
Venue
Journal for the Scientific Study of Religion
Publisher
Wiley
Published
2006-08-11
Volume
45
Issue
3
Pages
325-351
ISSN
  • 0021-8294 (ISSN-L)
  • 1468-5906
DOI
10.1111/j.1468-5906.2006.00310.x
OpenAlex
W2082047379
Semantic Scholar
e8416f3164dc6163eb81636206d41158e4ec371e
Cited by
148
References
84
Citations by year
2026: 2 · 2025: 4 · 2024: 3 · 2023: 12 · 2022: 14 · 2021: 11 · 2020: 17 · 2019: 8 · 2018: 16 · 2017: 8 · 2016: 7 · 2015: 8 · 2014: 10 · 2013: 8 · 2012: 8
FWCI
3.21
Type
journal article
Language
en
Open access
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Locations
  • Journal for the Scientific Study of Religion (publishedVersion)
  • Deep Blue (University of Michigan) (submittedVersion)
Topics
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
  • Social Sciences › Sociology and Political Science › Religion and Society Interactions
  • Social Sciences › Sociology and Political Science › Corruption and Economic Development
Keywords
religiosity, social bonds, deviance, religious repression, communist regime, cross-national comparison, financial stress, tax compliance

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Claims read by deepseek-v4.1-flash under definition version 3 (extract-v3) on 2026-10-11.

Classified by jev-1.13-20260917 (gold-guideline-v0.2) on 2026-10-11.

Cited sources are checked by gpt-6-sol.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

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