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
- Thema
-
tax morale
tax compliance
tax evasion
fiscal policy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Torgler, Benno
Schaltegger, Christoph A.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Torgler, Benno
- Schaltegger, Christoph A.
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2005
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