Arbeitspapier
Tax Morale and Conditional Cooperation
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We find a high correlation between perceived tax evasion and tax morale. The results remain robust after exploiting endogeneity and conducting several robustness tests. We also observe a strong positive correlation between institutional quality and tax morale.
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2006-11
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Altruism; Philanthropy; Intergenerational Transfers
- Thema
-
tax morale
tax compliance
tax evasion
pro-social behavior
institutions
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Frey, Bruno S.
Torgler, Benno
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 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
- Frey, Bruno S.
- Torgler, Benno
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2006
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