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Keywords: World Value Survey
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Journal Articles
Institutional perspectives on tax evasion attitudes: a Japan–US comparison with insights from the covid-19 pandemic
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 843–859.
Published: 07 April 2025
... comparison explores the relationship between institutional factors and tax morale in Japan and the United States using World Value Survey (WVS) data (2017–2022) and an ordered probit model for sequential estimation. A regional survey of Kyushu, Japan, was conducted during the COVID-19 pandemic. Findings...
Includes: Supplementary data
