Arbeitspapier
The effects of tax administration on tax morale
Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum democracy, tax morale seems to be significantly higher than in cantons with representative democracy. As an increase in tax auditing is known to citizen in referendum democracy to undermine tax morale more strongly than in representative democracy, they rationally choose a lower level of auditing than politicians do in a representative democracy; on the other hand, the fines for detected taxpayers are set higher.
- Sprache
-
Englisch
- Erschienen in
-
Series: Diskussionsbeiträge - Serie II ; No. 191
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
- Thema
-
Steuermoral
Finanzverwaltung
Abstimmungsregel
Schweiz
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Pommerehne, Werner W.
Frey, Bruno S.
- Ereignis
-
Veröffentlichung
- (wer)
-
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (wo)
-
Konstanz
- (wann)
-
1992
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 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
- Pommerehne, Werner W.
- Frey, Bruno S.
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Entstanden
- 1992
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