Taxation and Conditional Taxation

Bruno Frey and Benno Torgler ()
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Benno Torgler: Yale Center for International and Area Studies

No 2004/7, Working Papers from Institut d'Economia de Barcelona (IEB)

Abstract: Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 European countries. The findings suggest that a higher perceived tax evasion leads to a lower tax morale, also when controlling for additional factors in a multivariate analysis.

Keywords: Pro-social behavior; Tax compliance; Tax evation; Tax morale (search for similar items in EconPapers)
JEL-codes: D64 H26 H73 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2004
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (25)

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Persistent link: https://EconPapers.repec.org/RePEc:ieb:wpaper:doc2004-7

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