Arbeitspapier
Fiscal Autonomy and Tax Morale: Evidence from Germany
This paper analyses fiscal autonomy in Germany. First, it provides an overview of fiscal autonomy. What is novel in this paper compared to previous studies is the development of a fiscal autonomy coefficient for the states, based on communal data. The basic intention in the empirical part is to analyse how fiscal autonomy affects tax morale, defined as the intrinsic motivation to pay taxes, in Germany. Strong evidence has been found that a higher fiscal autonomy leads to a higher tax morale, controlling in a multivariate analysis for additional factors. Thus, this paper fills a gap in the tax compliance literature, which has rarely analysed the impact of fiscal autonomy on compliance
- Sprache
-
Englisch
- Erschienen in
-
Series: CREMA Working Paper ; No. 2005-07
- Klassifikation
-
Wirtschaft
Tax Evasion and Avoidance
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Analysis of Collective Decision-Making: General
- Thema
-
Tax Morale
Tax Compliance
Fiscal Autonomy
Germany
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Torgler, Benno
Werner, Jan
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (wo)
-
Basel
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 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
- Torgler, Benno
- Werner, Jan
- Center for Research in Economics, Management and the Arts (CREMA)
Entstanden
- 2005
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