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Tax Rates, Tax Administration and Income Tax Evasion in Switzerland

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Author Info
 Pommerehne, Werner W
Weck-Hannemann, Hannelore
Abstract

This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The extended model reveals that noncompliance is positively related to inflation. Finally, noncompliance is significantly lower when citizens/taxpayers have direct control over government budgets, whereas the opposite holds when there is no such control. Copyright 1996 by Kluwer Academic Publishers

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Publisher Info
Article provided by Springer in its journal Public Choice.

Volume (Year): 88 (1996)
Issue (Month): 1-2 (July)
Pages: 161-70
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Handle: RePEc:kap:pubcho:v:88:y:1996:i:1-2:p:161-70

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  1. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Studies Program Working Paper Series, at AYSPS, GSU paper0730, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. Alejandro Estelle-Moré, . "Tax evasion in a semi-decentralised tax administration," Studies on the Spanish Economy 48, FEDEA. [Downloadable!]
  3. Weibull, Jörgen & Villa, Edgar, 2005. "Crime, punishment and social norms," Working Paper Series in Economics and Finance 610, Stockholm School of Economics. [Downloadable!]
  4. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  5. Tom R. Tyler, 1997. "Procedural Fairness and Compliance with the Law," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 133(II), pages 219-240, June. [Downloadable!]
  6. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers iewwp287, Institute for Empirical Research in Economics - IEW. [Downloadable!]
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  7. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(2), pages 186-202, June. [Downloadable!] (restricted)
  8. 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. [Downloadable!]
  9. Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile. [Downloadable!]
  10. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Studies Program Working Paper Series, at AYSPS, GSU paper0729, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  11. Marion, Justin & Muehlegger, Erich, 2007. "Measuring Illegal Activity and the Effects of Regulatory Innovation: A Study of Diesel Fuel Tax Evasion," Working Paper Series rwp07-026, Harvard University, John F. Kennedy School of Government. [Downloadable!]
  12. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
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  13. Alberto Porto & Natalia Porto, 2000. "Fiscal Decentralization and Voters' Choices as Control," Journal of Applied Economics, Universidad del CEMA, vol. 0, pages 135-167, May. [Downloadable!]
  14. Simon Gaechter, 2006. "Conditional cooperation: Behavioral regularities from the lab and the field and their policy implications," Discussion Papers 2006-03, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham. [Downloadable!]
  15. Friedrich G. Schneider & Benno Torgler, 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers 2006-08, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
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  16. Frey, Bruno S. & Stutzer, Alois, 2000. "Happiness, Economy and Institutions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  17. Bruno S. Frey & Reto Jegen, 2001. "Motivational Interactions: Effects on Behavior," Annales d'Economie et de Statistique, ADRES, issue 63-64, pages 08, Juillet-D. [Downloadable!]
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