Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214306
Authors: 
Frey, Bruno S.
Torgler, Benno
Year of Publication: 
2004
Series/Report no.: 
CREMA Working Paper No. 2004-20
Abstract: 
Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 European countries. The findings suggest that a higher perceived tax evasion leads to a lower tax morale, also when controlling for additional factors in a multivariate analysis.
Subjects: 
tax morale
tax compliance
tax evasion
pro-social behavior
JEL: 
H26
H73
D64
Document Type: 
Working Paper

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