概念
源于标准模型之谜。
决定因素
与社会契约论相关。
滑坡模型
权力与信任并重。
常见问题
- 简单来说？
- 自愿纳税之心。
- 如何提高？
- 信任与公平。
来源核查日期：2026-10-26
参考文献
- Frey, B. S. (1997). A constitution for knaves crowds out civic virtues. The Economic Journal, 107(443), 1043–1053. 控制会挤出公民美德。
- Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. 国别比较论文。
- Feld, L. P., & Frey, B. S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120. 心理税收契约。
- Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology, 29(2), 210–225. 权力与信任框架。
- Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. 与地下经济的关系。
- Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168. 综合综述。
- Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar. 综合研究著作。