Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214391 
Year of Publication: 
2007
Series/Report no.: 
CREMA Working Paper No. 2007-17
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Abstract: 
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. We explore this question with a particular focus on the importance of governance quality.
Subjects: 
tax morale
tax compliance
tax evasion
institutional and governance quality
social capital
JEL: 
H26
Document Type: 
Working Paper

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