Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214285
Authors: 
Torgler, Benno
Year of Publication: 
2003
Series/Report no.: 
CREMA Working Paper 2003-09
Abstract: 
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. We used two different data sets at the individual level (World Values Survey and International Social Survey Programme). The findings suggest that direct democratic rights, local autonomy, and trust in government, the court and the legal system have a significantly positive effect on tax morale.
Subjects: 
Tax Morale
Tax Compliance
Tax Evasion
Direct Democracy
Local Autonomy
JEL: 
H26
H73
D70
Document Type: 
Working Paper

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