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Determinants of Tax Compliance - A Cross-Country Analysis

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  • Shih-Ying Wu
  • Mei-Jane Teng

Abstract

Country-level factors affect tax compliance, so studies based on cross-country data are crucial for understanding the behavior of tax compliance. This study adopts the first differenced approach to estimating the determinants of tax compliance based on the index of tax compliance for 58 countries over the period 1996-2000. The estimations also allow for the endogeneity of tax rates by incorporating the effects of tax compliance on tax rates. Our estimates demonstrate that the tax burden significantly affects the degree of tax compliance. Moreover, the results show that noneconomic factors are important determinants of tax compliance.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 61 (2005)
Issue (Month): 3 (November)
Pages: 393-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200511)61:3_393:dotcac_2.0.tx_2-w

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Web page: http://www.mohr.de/fa

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Keywords: cross-country analysis; tax compliance;

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Cited by:
  1. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute for the Study of Labor (IZA).
  2. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.

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