{"id":"https://openalex.org/W1482012802","doi":"https://doi.org/10.1016/j.joep.2005.09.002","title":"Culture differences and tax morale in the United States and in Europe","display_name":"Culture differences and tax morale in the United States and in Europe","publication_year":2005,"publication_date":"2005-12-28","ids":{"openalex":"https://openalex.org/W1482012802","doi":"https://doi.org/10.1016/j.joep.2005.09.002","mag":"1482012802"},"language":"en","primary_location":{"id":"doi:10.1016/j.joep.2005.09.002","doi":"https://doi.org/10.1016/j.joep.2005.09.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.joep.2005.09.002","pdf_url":null,"source":{"id":"https://openalex.org/S71968408","display_name":"Journal of Economic Psychology","issn_l":"0167-4870","issn":["0167-4870","1872-7719"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-b","erih-plus","fnege-3","jufo-1","ki-jl-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic Psychology","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.562861","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087692104","display_name":"James Robert Alm","orcid":"https://orcid.org/0000-0003-4008-1637","observed_orcids":["https://orcid.org/0000-0003-4008-1637"]},"institutions":[{"id":"https://openalex.org/I181565077","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18","country_code":"US","type":"education","lineage":["https://openalex.org/I181565077"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"James Alm","raw_affiliation_strings":["Department of Economics, Andrew Young School of Policy Studies, Georgia State University, P.O. Box 3992, Atlanta, GA 30302-3992, USA","Department of Economics Andrew Young School of Policy Studies Georgia State University P.O. Box 3992 Atlanta GA 30302\u20103992 USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, Andrew Young School of Policy Studies, Georgia State University, P.O. Box 3992, Atlanta, GA 30302-3992, USA","institution_ids":["https://openalex.org/I181565077"]},{"raw_affiliation_string":"Department of Economics Andrew Young School of Policy Studies Georgia State University P.O. Box 3992 Atlanta GA 30302\u20103992 USA","institution_ids":["https://openalex.org/I181565077"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077256749","display_name":"Benno Torgler","orcid":"https://orcid.org/0000-0002-9809-963X","observed_orcids":["https://orcid.org/0000-0002-9809-963X"]},"institutions":[{"id":"https://openalex.org/I1850255","display_name":"University of Basel","ror":"https://ror.org/02s6k3f65","country_code":"CH","type":"education","lineage":["https://openalex.org/I1850255"]},{"id":"https://openalex.org/I32971472","display_name":"Yale University","ror":"https://ror.org/03v76x132","country_code":"US","type":"education","lineage":["https://openalex.org/I32971472"]}],"countries":["CH","US"],"is_corresponding":false,"raw_author_name":"Benno Torgler","raw_affiliation_strings":["Center for Research in Economics, Management and the Arts (CREMA), Gellerstrasse 24, CH-4052, Basel, Switzerland","Yale Center for International and Area Studies and Leitner Program in International & Comparative Political Economy, Yale University, New Haven, CT 06520, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Center for Research in Economics, Management and the Arts (CREMA), Gellerstrasse 24, CH-4052, Basel, Switzerland","institution_ids":["https://openalex.org/I1850255"]},{"raw_affiliation_string":"Yale Center for International and Area Studies and Leitner Program in International & Comparative Political Economy, Yale University, New Haven, CT 06520, USA","institution_ids":["https://openalex.org/I32971472"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5087692104"],"corresponding_institution_ids":["https://openalex.org/I181565077"],"apc_list":{"value":3710,"currency":"USD","value_usd":3710},"apc_paid":null,"fwci":57.6777,"has_fulltext":false,"cited_by_count":1036,"citation_normalized_percentile":{"value":0.99899141,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"27","issue":"2","first_page":"224","last_page":"246"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/3311","display_name":"Safety Research"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-morale","display_name":"tax morale","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.875},{"id":"https://openalex.org/keywords/cross-cultural-comparison","display_name":"cross-cultural comparison","score":0.7049999833106995},{"id":"https://openalex.org/keywords/intrinsic-motivation","display_name":"intrinsic motivation","score":0.6420000195503235},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.7440000176429749},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.5299999713897705},{"id":"https://openalex.org/keywords/values","display_name":"values","score":0.5109999775886536},{"id":"https://openalex.org/keywords/united-states","display_name":"United States","score":0.6380000114440918},{"id":"https://openalex.org/keywords/spain","display_name":"Spain","score":0.7919999957084656},{"id":"https://openalex.org/keywords/european-countries","display_name":"European countries","score":0.7099999785423279},{"id":"https://openalex.org/keywords/world-values-survey","display_name":"World Values Survey","score":0.8180000185966492}],"concepts":[{"id":"https://openalex.org/C184048983","wikidata":"https://www.wikidata.org/wiki/Q1316242","display_name":"World Values Survey","level":2,"score":0.607785701751709},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.5628350377082825},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5511528849601746},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.48783043026924133},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.46846550703048706},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4680136442184448},{"id":"https://openalex.org/C38180746","wikidata":"https://www.wikidata.org/wiki/Q1952580","display_name":"Multivariate analysis","level":2,"score":0.4529416263103485},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3822128176689148},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.19202539324760437},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.12624531984329224},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.08788475394248962},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1016/j.joep.2005.09.002","doi":"https://doi.org/10.1016/j.joep.2005.09.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.joep.2005.09.002","pdf_url":null,"source":{"id":"https://openalex.org/S71968408","display_name":"Journal of Economic Psychology","issn_l":"0167-4870","issn":["0167-4870","1872-7719"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dongbi-b","erih-plus","fnege-3","jufo-1","ki-jl-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic Psychology","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.562861","doi":"https://doi.org/10.2139/ssrn.562861","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.562861","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:cra:wpaper:2004-14","doi":null,"is_oa":false,"landing_page_url":"https://www.crema-research.ch/abstracts/2004-14.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:eee:joepsy:v:27:y:2006:i:2:p:224-246","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0167-4870(05)00105-4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/214300","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/214300","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"}],"best_oa_location":{"id":"doi:10.2139/ssrn.562861","doi":"https://doi.org/10.2139/ssrn.562861","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.562861","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":41,"referenced_works":["https://openalex.org/W22572724","https://openalex.org/W70786599","https://openalex.org/W208015018","https://openalex.org/W1485822820","https://openalex.org/W1492676513","https://openalex.org/W1509200238","https://openalex.org/W1521329750","https://openalex.org/W1524597767","https://openalex.org/W1573992450","https://openalex.org/W1675065135","https://openalex.org/W1924823816","https://openalex.org/W1970873405","https://openalex.org/W1985168616","https://openalex.org/W1986396100","https://openalex.org/W1993914513","https://openalex.org/W1999422299","https://openalex.org/W1999820097","https://openalex.org/W2007204372","https://openalex.org/W2008758579","https://openalex.org/W2010200019","https://openalex.org/W2012776368","https://openalex.org/W2032952968","https://openalex.org/W2035366414","https://openalex.org/W2035928260","https://openalex.org/W2045670633","https://openalex.org/W2046392881","https://openalex.org/W2056334137","https://openalex.org/W2058498234","https://openalex.org/W2063905965","https://openalex.org/W2077678266","https://openalex.org/W2090662630","https://openalex.org/W2091852064","https://openalex.org/W2111325172","https://openalex.org/W2113419089","https://openalex.org/W2116653840","https://openalex.org/W2129349405","https://openalex.org/W2315857087","https://openalex.org/W2571406979","https://openalex.org/W3138970845","https://openalex.org/W4253107896","https://openalex.org/W7064405859"],"related_works":["https://openalex.org/W2892513487","https://openalex.org/W2008612039","https://openalex.org/W2997729578","https://openalex.org/W2042431914","https://openalex.org/W3146551861","https://openalex.org/W2274438973","https://openalex.org/W2480669274","https://openalex.org/W2149936412","https://openalex.org/W2340884806","https://openalex.org/W2130141442","https://openalex.org/W2784494851","https://openalex.org/W3196421492","https://openalex.org/W2979641544","https://openalex.org/W3144386714","https://openalex.org/W3114284819","https://openalex.org/W1976065170","https://openalex.org/W2500765004","https://openalex.org/W3122099771","https://openalex.org/W1520975081","https://openalex.org/W1970814709"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":50},{"year":2025,"cited_by_count":52},{"year":2024,"cited_by_count":57},{"year":2023,"cited_by_count":111},{"year":2022,"cited_by_count":54},{"year":2021,"cited_by_count":72},{"year":2020,"cited_by_count":57},{"year":2019,"cited_by_count":77},{"year":2018,"cited_by_count":58},{"year":2017,"cited_by_count":60},{"year":2016,"cited_by_count":54},{"year":2015,"cited_by_count":64},{"year":2014,"cited_by_count":58},{"year":2013,"cited_by_count":32},{"year":2012,"cited_by_count":37}],"updated_date":"2026-10-18T09:31:52.927876","created_date":"2025-10-10T00:00:00"}