This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008, it shows that tax morale has decreased in 7 out of 10 Eastern...

This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries...

Despite the general usefulness of citations as a sort of test of the value of one's work in the marketplace of ideas, journals and publishers tend to use alternative bases of judgment, namely committees, in selecting candidates for the conferral of journals' best paper awards. Given that...

We use original water user group (WUG) data from a reservoir irrigation system in China to examine the effect of water pricing policies on farmers' water saving behaviors. The introduction of volumetric water pricing at the group level, to replace area-based pricing, induces institutional change...