Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/214391 
Erscheinungsjahr: 
2007
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2007-17
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Zusammenfassung: 
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.
Schlagwörter: 
tax morale
tax compliance
tax evasion
institutional and governance quality
social capital
JEL: 
H26
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
234.04 kB





Publikationen in EconStor sind urheberrechtlich geschützt.