Year: 2004
Author: Prinz, Aloys
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 124 (2004), Iss. 4 : pp. 511–537
Abstract
In this paper the impact of religiousness on the cheat on taxes is analyzed. The hypothesis is that religious persons reject cheating on taxes to a larger extent than nonreligious persons. This hypothesis can be based on the economic theory of religion. This theory emphasizes the relevance of the expectation of punishment and reward in the afterlife as well as the function of the opportunity costs of time which the religious association levies on its members for religious persons. These costs trigger a self-selection process among prospective members and deter persons who are unwilling to cooperate. Using data from the World Values Surveys, the impact of religious variables on the cheat on taxes is analyzed for East and West Germany. The results show that in both parts of Germany religious variables do have an impact on the attitude concerning cheat on taxes. However, there are significant differences between these parts of the country.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.124.4.511
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 124 (2004), Iss. 4 : pp. 511–537
Published online: 2004-04
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 27
Author Details
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THE INTERPLAY OF MORAL NORMS AND INSTRUMENTAL INCENTIVES IN CRIME CAUSATION
KRONEBERG, CLEMENS
HEINTZE, ISOLDE
MEHLKOP, GUIDO
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https://doi.org/10.1111/j.1745-9125.2010.00187.x [Citations: 121]