The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues.An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished.The papers carry the names of the authors and should be cited accordingly.The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors.They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Policy Research Working Paper 5922This paper provides an overview of the literature on tax morale and tax compliance.Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.Europe has a dominant place in this paper.Sometimes results derived This paper is a product of the Human Development Economics Unit, Europe and Central Asia Region.It is part of a larger effort by the World Bank to provide open access to its research and make a contribution to development policy discussions around the world.Policy Research Working Papers are also posted on the Web at http://econ.worldbank.org.The author may be contacted at benno.torgler
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