Arbeitspapier

A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland with its variety of audit court competences among the cantons has been analysed. With data from the ISSP for 1999 evidence has been found that a higher audit court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audits courts are not just knights without swords or toothless tigers, they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

Language
Englisch

Bibliographic citation
Series: CREMA Working Paper ; No. 2004-06

Classification
Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Analysis of Collective Decision-Making: General
Subject
Tax Morale
Tax Compliance
Tax Evasion
Audit Courts Direct Democracy
Local Autonomy

Event
Geistige Schöpfung
(who)
Torgler, Benno
Event
Veröffentlichung
(who)
Center for Research in Economics, Management and the Arts (CREMA)
(where)
Basel
(when)
2004

Handle
Last update
20.09.2024, 8:23 AM CEST

Data provider

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Object type

  • Arbeitspapier

Associated

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

Time of origin

  • 2004

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