A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland

Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland with its variety of audit court competences among the cantons has been analysed. With data from the ISSP for 1999 evidence has been found that a higher audit court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audits courts are not just knights without swords or toothless tigers, they help improve taxpayers? tax morale and thus citizens? intrinsic motivation to pay taxes.

Keywords: Tax Morale; Tax Compliance; Tax Evasion; Audit Courts Direct Democracy; Local Autonomy (search for similar items in EconPapers)
JEL-codes: D70 H26 H73 (search for similar items in EconPapers)
Date: 2004-04
New Economics Papers: this item is included in nep-acc and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.crema-research.ch/papers/2004-06.pdf Full Text (application/pdf)
https://www.crema-research.ch/abstracts/2004-06.htm Abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2004-06

Access Statistics for this paper

More papers in CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA) Contact information at EDIRC.
Bibliographic data for series maintained by Anna-Lea Werlen ( this e-mail address is bad, please contact ).