Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214377 
Year of Publication: 
2007
Series/Report no.: 
CREMA Working Paper No. 2007-03
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Abstract: 
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. The setting of German reunification is particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled because they are similar, as, e.g., a common language, similar education systems and a shared cultural and political history prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years after reunification, tax morale values strongly converged, especially due to a strong change in the level of tax morale in the East.
Subjects: 
Tax Morale
Tax Evasion
Deterrence
Quasi-Natural Experiment
JEL: 
H26
H73
D78
C93
Document Type: 
Working Paper

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