A Knight without a Sword?. The Effects of Audit Courts on Tax Morale

Benno Torgler

Journal of Institutional and Theoretical Economics (JITE), 2005, vol. 161, issue 4, 735-760

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 competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

JEL-codes: D70 H26 H73 (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (18)

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