Publication
2006
This paper analyzes tax morale for fiscal policy. The authors argue that tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on Switzerland. It highlights the magnitude and the determinants of tax morale that have been isolated so far and discusses directions for future research in this area. In particular, it concentrates on fiscal policy implications.
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English (PDF, 34 pages, 269 KB) |
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Author | Benno Torgler, Christoph A Schaltegger |
Series | Leitner Program Working Papers |
Issue | 2 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2006 Leitner Program |