Arbeitspapier
Tax Morale and Fiscal Policy
ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on Switzerland. We highlight the magnitude and the de-terminants of tax morale that have been isolated so far and discuss directions for future research in this area. In particular, we concentrate on fiscal policy implications.
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2005-30
Klassifikation
Wirtschaft
Tax Evasion and Avoidance
Tax Evasion and Avoidance
Thema
tax morale
tax compliance
tax evasion
fiscal policy
tax compliance
tax evasion
fiscal policy
Ereignis
Geistige Schöpfung
(wer)
Torgler, Benno
Schaltegger, Christoph A.
Schaltegger, Christoph A.
Ereignis
Veröffentlichung
(wer)
Center for Research in Economics, Management and the Arts (CREMA)
(wo)
Basel
(wann)
2005
- Handle
- Letzte Aktualisierung
-
12.07.2024, 13:22 MESZ
Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Schaltegger, Christoph A.
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2005
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