Economics at your fingertips  

Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties

Benno Torgler, Christoph Schaltegger () and Markus Schaffner

Swiss Journal of Economics and Statistics (SJES), 2003, vol. 139, issue III, 375-396

Abstract: Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure the long run effects of an amnesty on compliance, experiments in Switzerland and Costa Rica were conducted. The results suggest that tax compliance raises significantly when people get the opportunity to vote for or against a tax amnesty, independently from whether a tax amnesty is rejected or not. The strongest effect can be achieved when voting is coupled with pre-voting discussion. Furthermore, the anticipation of further tax amnesties reduces positive effects on tax compliance. All these findings are robust across the different cultures. Interestingly, our results indicate that tax compliance is significantly higher in Costa Rica than to Switzerland.

Keywords: tax amnesty; tax compliance; voting behaviour; experiments; culture (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2003
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (21) Track citations by RSS feed

Downloads: (external link) (application/pdf)

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:

Access Statistics for this article

Swiss Journal of Economics and Statistics (SJES) is currently edited by Rafael Lalive

More articles in Swiss Journal of Economics and Statistics (SJES) from Swiss Society of Economics and Statistics (SSES) Contact information at EDIRC.
Bibliographic data for series maintained by Peter Steiner ().

Page updated 2019-11-22
Handle: RePEc:ses:arsjes:2003-iii-7