Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214292
Authors: 
Torgler, Benno
Year of Publication: 
2004
Series/Report no.: 
CREMA Working Paper No. 2004-06
Abstract: 
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.
Subjects: 
Tax Morale
Tax Compliance
Tax Evasion
Audit Courts Direct Democracy
Local Autonomy
JEL: 
H26
H73
D70
Document Type: 
Working Paper

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