Arbeitspapier
Tax Morale and Institutions
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. We used two different data sets at the individual level (World Values Survey and International Social Survey Programme). The findings suggest that direct democratic rights, local autonomy, and trust in government, the court and the legal system have a significantly positive effect on tax morale.
- Language
-
Englisch
- Bibliographic citation
-
Series: CREMA Working Paper ; No. 2003-09
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Analysis of Collective Decision-Making: General
- Subject
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Tax Morale
Tax Compliance
Tax Evasion
Direct Democracy
Local Autonomy
- Event
-
Geistige Schöpfung
- (who)
-
Torgler, Benno
- Event
-
Veröffentlichung
- (who)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2003
- Handle
- Last update
-
20.09.2024, 8:22 AM CEST
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Torgler, Benno
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2003
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