Arbeitspapier

Tax Compliance, Tax Morale and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. We explore this question with a particular focus on the importance of governance quality.

Sprache
Englisch

Erschienen in
Series: CREMA Working Paper ; No. 2007-17

Klassifikation
Wirtschaft
Tax Evasion and Avoidance
Thema
tax morale
tax compliance
tax evasion
institutional and governance quality
social capital

Ereignis
Geistige Schöpfung
(wer)
Torgler, Benno
Schaffner, Markus
Macintyre, Alison
Ereignis
Veröffentlichung
(wer)
Center for Research in Economics, Management and the Arts (CREMA)
(wo)
Basel
(wann)
2007

Handle
Letzte Aktualisierung
10.03.2025, 11:44 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.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Torgler, Benno
  • Schaffner, Markus
  • Macintyre, Alison
  • Center for Research in Economics, Management and the Arts (CREMA)

Entstanden

  • 2007

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