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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CREMA Working Paper ; No. 2007-17
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
- Subject
-
tax morale
tax compliance
tax evasion
institutional and governance quality
social capital
- Event
-
Geistige Schöpfung
- (who)
-
Torgler, Benno
Schaffner, Markus
Macintyre, Alison
- Event
-
Veröffentlichung
- (who)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2007
- Handle
- Last update
-
10.03.2025, 11:44 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
- Schaffner, Markus
- Macintyre, Alison
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2007
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