Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214303
Authors: 
Torgler, Benno
Schneider, Friedrich
Year of Publication: 
2004
Series/Report no.: 
CREMA Working Paper 2004-17
Abstract: 
There is considerable evidence that enforcement efforts cannot fully explain the high degree of tax compliance. Previous studies have found differences in compliance behaviour across cultures. Novel in this paper is to investigate the impact of culture differences within a country rather than between countries. Thus, the main purpose of the paper is to see how culture affects tax morale, using World Values Survey (WVS) and European Values Survey (EVS) data. The empirical findings focus individually on Switzerland, Belgium and Spain, countries with a certain cultural variety. In general, the results indicate that the cultural background seems not to have a strong effect on tax morale within a country. However, there is evidence that there is a strong interaction between culture and institutions, which has a strong impact on tax morale.
Subjects: 
Tax Morale
Tax Compliance
Tax Evasion
Culture
JEL: 
H26
H73
Document Type: 
Working Paper

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