Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214321 
Year of Publication: 
2005
Series/Report no.: 
CREMA Working Paper No. 2005-07
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Abstract: 
This paper analyses fiscal autonomy in Germany. First, it provides an overview of fiscal autonomy. What is novel in this paper compared to previous studies is the development of a fiscal autonomy coefficient for the states, based on communal data. The basic intention in the empirical part is to analyse how fiscal autonomy affects tax morale, defined as the intrinsic motivation to pay taxes, in Germany. Strong evidence has been found that a higher fiscal autonomy leads to a higher tax morale, controlling in a multivariate analysis for additional factors. Thus, this paper fills a gap in the tax compliance literature, which has rarely analysed the impact of fiscal autonomy on compliance
Subjects: 
Tax Morale
Tax Compliance
Fiscal Autonomy
Germany
JEL: 
H26
H73
D70
Document Type: 
Working Paper

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