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Contribution Details

Type Working Paper
Scope Discipline-based scholarship
Title Tax Morale and Conditional Cooperation
Organization Unit
Authors
  • Bruno Frey
  • Benno Torgler
Language
  • English
Institution University of Zurich
Series Name Working paper series / Institute for Empirical Research in Economics
Number No. 286
ISSN 1424-0459
Date 2006
Abstract Text Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We find a high correlation betweennperceived tax evasion and tax morale. The results remain robust after exploitingnendogeneity and conducting several robustness tests. We also observe a strong positivencorrelation between institutional quality and tax morale.
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