Tax Compliance, Tax Morale, and Governance Quality

Benno Torgler · Markus Schaffner · Alison Macintyre

71 citations0/0 files storedRePEc: Research Papers in Economics

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Taxation and Compliance Studies Economic and Fiscal Studies Experimental Behavioral Economics Studies

Abstract

Abstract: Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. We explore this question with a particular focus on the importance of governance quality. JEL classification: H260

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References

2007z-Tree: Zurich toolbox for ready-made economic experiments 1972Income tax evasion: a theoretical analysis 2000Shadow Economies: Size, Causes, and Consequences 1998The wealth and poverty of nations: why some are so rich and some so poor 2003Governance Matters III: Governance Indicators for 1996–2002 1980A Theory of Social Custom, of Which Unemployment May be One Consequence 2000The Economic Theory of Public Enforcement of Law 2004Shadow economies around the world: what do we really know?

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