Tax Compliance, Tax Morale and Governance Quality

Benno Torgler, Markus Schaffner and Alison Macintyre

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

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.

Keywords: tax morale; tax compliance; tax evasion; institutional and governance quality; social capital (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2007-09
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-soc
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Citations: View citations in EconPapers (121)

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Working Paper: Tax Compliance, Tax Morale, and Governance Quality (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2007-17

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