Tax Morale: A Survey with a Special Focus on Switzerland

Benno Torgler () and Christoph A. Schaltegger

Swiss Journal of Economics and Statistics (SJES), 2006, vol. 142, issue III, pages 395-425

Abstract: Tax 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)
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