Tax Morale and Fiscal Policy

Benno Torgler and Christoph Schaltegger

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

Abstract: ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as 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. We highlight the magnitude and the de-terminants of tax morale that have been isolated so far and discuss directions for future research in this area. In particular, we concentrate on fiscal policy implications.

Keywords: tax morale; tax compliance; tax evasion; fiscal policy (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2005-11
New Economics Papers: this item is included in nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (28)

Downloads: (external link)
https://www.crema-research.ch/papers/2005-30.pdf Full Text (application/pdf)
https://www.crema-research.ch/abstracts/2005-30.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:2005-30

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 ).