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Steuerhinterziehung und ihre Kontrolle in unterschiedlichen politischen Systemen

Author

Listed:
  • Werner W. Pommerehne

    (Universitõt des Saarlandes, Institut f³r finanzwissenschaften, Saarbr³cken, Deutschland)

  • Albert Hart

    (Universitõt des Saarlandes, Institut f³r finanzwissenschaften, Saarbr³cken, Deutschland)

  • Lars P. Feld

    (Universitõt St. Gallen, S.I.A.S.R., St. Gallen, Schweiz)

Abstract

Die Wirksamkeit von Kontrollen und Strafen als bevorzugte Ma▀nahmen zur Eindõmmung der Steuerhinterziehung wird seit langem bezweifelt. Sowohl die f³r die Steuerzahlung empfangenen ÷ffentlichen Leistungen, als auch die Steuermoral beeinflussen das Verhalten der Zensiten in erheblichem Ma▀e. In diesem Zusammenhang spielen institutionelle Rahmenbedingungen eine gro▀e Rolle. In dem hier vorgestellten mikro÷konomischen Modell wird daher die Kontrollaktivitõt des Staates als nicht von vornherein gegeben unterstellt, sondern ihre Notwendikeit im Rahmen einer vergleichenden Betrachtung direkter und reprõsentativer Demokratien untersucht.

Suggested Citation

  • Werner W. Pommerehne & Albert Hart & Lars P. Feld, 1997. "Steuerhinterziehung und ihre Kontrolle in unterschiedlichen politischen Systemen," Homo Oeconomicus, Institute of SocioEconomics, vol. 14, pages 469-487.
    • Handle: RePEc:hom:homoec:v:14:y:1997:p:469-487
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    Citations

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    Cited by:

    1. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers 284, Institute for Empirical Research in Economics - University of Zurich.
    2. Lars P. Feld & Gebhard Kirchgässner, 2005. "Sustainable Fiscal Policy in a Federal System: Switzerland as an Example," Palgrave Macmillan Books, in: Hanspeter Kriesi & Peter Farago & Martin Kohli & Milad Zarin-Nejadan (ed.), Contemporary Switzerland, chapter 12, pages 281-296, Palgrave Macmillan.
    3. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    4. Lars P. Feld & Gebhard Kirchgässner, 2003. "The Role of Direct Democracy in the European Union," CESifo Working Paper Series 1083, CESifo.
    5. Gebhard Kirchgässner, 2000. "Wirtschaftliche Auswirkungen der direkten Demokratie," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 161-180, May.
    6. Gebhard Kirchgassner, 2002. "The effects of fiscal institutions on public finance: a survey of the empirical evidence," Chapters, in: Stanley L. Winer & Hirofumi Shibata (ed.), Political Economy and Public Finance, chapter 9, Edward Elgar Publishing.
    7. Gebhard Kirchgässner, 2002. "Auswirkungen der direkten Demokratie auf die öffentlichen Finanzen: Empirische Ergebnisse für die Schweiz," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(IV), pages 411-426, December.
    8. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
    9. Cãƒtãƒlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
    10. Feld, Lars P. & Kirchgassner, Gebhard, 2000. "Direct democracy, political culture, and the outcome of economic policy: a report on the Swiss experience," European Journal of Political Economy, Elsevier, vol. 16(2), pages 287-306, June.
    11. Feld, Lars P, 2000. "Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-164, October.
    12. Gebhard Kirchgässner, 2007. "Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 38-64, January.
    13. Kirchgässner Gebhard, 2001. "Direkte Volksrechte und die Effizienz des demokratischen Staates," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 52(1), pages 155-174, January.
    14. Jones Philip & Soguel Nils, 2010. "Fiscal Federalism at the Ballot Box: The Relevance of Expressive Voting," Review of Law & Economics, De Gruyter, vol. 6(3), pages 469-488, December.

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