Taxation and Conditional Cooperation

Arbeitspapier

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 European countries. The findings suggest that a higher perceived tax evasion leads to a lower tax morale, also when controlling for additional factors in a multivariate analysis.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: CREMA Working Paper ; No. 2004-20

Classification and Topics

• Classification: Wirtschaft ; Tax Evasion and Avoidance ; State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects ; Altruism; Philanthropy; Intergenerational Transfers
• Subject: tax morale ; tax compliance ; tax evasion ; pro-social behavior

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Frey, Bruno S. ; Torgler, Benno
• Event: Veröffentlichung
• (who): Center for Research in Economics, Management and the Arts (CREMA)
• (where): Basel
• (when): 2004

Further information

• Handle: http://hdl.handle.net/10419/214306
• Last update: 10.03.2025, 11:42 AM CET