Person

Benno Torgler

Working paper

Rewarding commitment to attend school: a field study with Indigenous Australian high school students

This paper assesses the effectiveness of the FOGS Promise Program with a field study involving Indigenous students from six Queensland high schools, divided into two groups.
Working paper

Commitment to pay taxes: a field experiment on the importance of promise

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment...
Report

Tax morale in Australia: changing over time?

Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, suggest that factors such as the level of 'tax morale'...