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.
- Language
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Englisch
- Bibliographic citation
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Series: CREMA Working Paper ; No. 2005-30
- Classification
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Wirtschaft
Tax Evasion and Avoidance
- Subject
-
tax morale
tax compliance
tax evasion
fiscal policy
- Event
-
Geistige Schöpfung
- (who)
-
Torgler, Benno
Schaltegger, Christoph A.
- Event
-
Veröffentlichung
- (who)
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Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2005
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
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
- Schaltegger, Christoph A.
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2005
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The Importance of Faith: Tax Morale and Religiosity
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Tax Morale and Conditional Cooperation
A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland
Causes and Consequences of Tax Morale: An Empirical Investigation
Tax Compliance, Tax Morale and Governance Quality
Does Culture Influence Tax Morale? Evidence from Different European Countries