Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214285 
Authors: 
Year of Publication: 
2003
Series/Report no.: 
CREMA Working Paper No. 2003-09
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
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

Files in This Item:
File
Size
288.5 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.