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Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz

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  • Gebhard Kirchgässner

Abstract

First it is clarified what„trust”and„tax morale”actually mean and how they are measured. Especially in German-speaking countries, tax morale is often mixed with tax compliance. But the first is a moral conviction while the second denotes actual behaviour, and both do not necessarily need to be congruent. Then it is shown how direct popular rights empower Swiss citizens to influence their tax burden. Finally, we discuss the impact of direct popular rights on tax morale and on tax compliance as well as the impact of the trust between citizens and tax authorities on the latter. It is shown that direct democracy leads to higher tax morale and compliance, even if tax morale is today rather low in Switzerland compared to other countries. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

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Bibliographic Info

Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 8 (2007)
Issue (Month): 1 (01)
Pages: 38-64

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Handle: RePEc:bla:perwir:v:8:y:2007:i:1:p:38-64

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  1. Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. " Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, vol. 88(1-2), pages 161-70, July.
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  8. DAVID DORN & Justina Fischer & GEBHARD KIRCHGÄSSNER & ALFONSO SOUSA-POZA, 2005. "Is It Culture or Democracy? The Impact of Democracy, Income, and Culture on Happiness," University of St. Gallen Department of Economics working paper series 2005 2005-12, Department of Economics, University of St. Gallen.
  9. Wolfram F. Richter, 2007. "Geplante Steuerhinterziehung und ihre effiziente Bestrafung," RWI Materialien, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 31, 08.
  10. Pommerehne, Werner W & Hart, Albert & Frey, Bruno S, 1994. "Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 52-69.
  11. David Dorn & Justina Fischer & Gebhard Kirchgässner & Alfonso Sousa-Poza, 2007. "Is It Culture or Democracy? The Impact of Democracy and Culture on Happiness," Social Indicators Research, Springer, vol. 82(3), pages 505-526, July.
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  16. Crane, Steven E & Nourzad, Farrokh, 1986. "Inflation and Tax Evasion: An Empirical Analysis," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 217-23, May.
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Cited by:
  1. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.

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