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A Knight without a Sword?. The Effects of Audit Courts on Tax Morale

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  • Benno Torgler
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    Abstract

    The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

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    Bibliographic Info

    Article provided by Mohr Siebeck, Tübingen in its journal Journal of Institutional and Theoretical Economics.

    Volume (Year): 161 (2005)
    Issue (Month): 4 (December)
    Pages: 735-

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    Handle: RePEc:mhr:jinste:urn:sici:0932-4569(200512)161:4_735:akwas_2.0.tx_2-0

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

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    Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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    Cited by:
    1. Justina A.V. Fischer & Benno Torgler, 2006. "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," CREMA Working Paper Series 2006-04, Center for Research in Economics, Management and the Arts (CREMA).
    2. repec:ebl:ecbull:v:26:y:2006:i:4:p:1-20 is not listed on IDEAS
    3. Fischer, Justina A. V. & Torgler, Benno, 2007. "Social Captial and Relative Income Concerns: Evidence from 26 Countries," Berkeley Olin Program in Law & Economics, Working Paper Series qt8sv0k59c, Berkeley Olin Program in Law & Economics.
    4. Fischer, Justina A.V. & Torgler, Benno, 2011. "Do Positional Concerns Destroy Social Capital: Evidence from 26 Countries," MPRA Paper 28650, University Library of Munich, Germany.
    5. 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.
    6. Benno Torgler & Christoph A. Schaltegger, 2005. "The Determinants of Political Discussion: How Important are Audit Courts and Local Autonomy?," CREMA Working Paper Series 2005-28, Center for Research in Economics, Management and the Arts (CREMA).
    7. Justina A.V. Fischer & Benno Torgler, 2006. "The Effect of Relative Income Position on Social Capital," Economics Bulletin, AccessEcon, vol. 26(4), pages 1-20.
    8. Blume, Lorenz & Voigt, Stefan, 2011. "Does organizational design of supreme audit institutions matter? A cross-country assessment," European Journal of Political Economy, Elsevier, vol. 27(2), pages 215-229, June.
    9. Adrian Chadi, 2011. "Regional Unemployment and Norm-Induced Effects on Life Satisfaction," SOEPpapers on Multidisciplinary Panel Data Research 387, DIW Berlin, The German Socio-Economic Panel (SOEP).
    10. Schelker, Mark & Eichenberger, Reiner, 2010. "Auditors and fiscal policy: Empirical evidence on a little big institution," Journal of Comparative Economics, Elsevier, vol. 38(4), pages 357-380, December.

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