Models of tax compliance that focus solely on detection and punishment fail to explain high degrees of tax compliance in many places. To resolve this puzzle, researchers have posited an
intrinsic motivation to pay taxes, known as tax morale. In this work, Torgler (economics and finance, Queensland U. of Technology, Australia) applies a variety of methodological instruments to
the investigation and analysis of tax morale and tax compliance, including surveys, econometric estimation, and controlled field experiments. The question of tax morale is discussed in relation
to such factors as tax fairness, interaction between taxpayers and government, taxpayer religiosity, and trust in institutions. Comparative analysis of tax morale in Latin America and Germany
is also included. The volume closes with a consideration of tax policy strategies that may increase tax morale and tax compliance. Annotation 穢2008 Book News, Inc., Portland, OR (booknews.com)
