id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejge-4297	Bilgin, Cevat	Determinants of tax morale in Spain and Turkey: an empirical analysis	2014	15	.pdf	application/pdf	7167	320	51	Alm and Torgler (2005) compared tax morale levels of USA with Spain by using 1990 and 1995 WVS data that concluded that tax morale level in USA is higher. When it comes to tax morale level, level 4 gives the highest rate which is that 80 percent of respondents find that cheating on taxes is never justifiable.	cache/ejge-4297.pdf	txt/ejge-4297.txt