Tax Morale and Fiscal Policy
Abstractax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on Switzerland. We highlight the magnitude and the de-terminants of tax morale that have been isolated so far and discuss directions for future research in this area. In particular, we concentrate on fiscal policy implications.
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Bibliographic InfoPaper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2005-30.
Date of creation: Nov 2005
Date of revision:
tax morale; tax compliance; tax evasion; fiscal policy;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-11-12 (All new papers)
- NEP-PBE-2005-11-12 (Public Economics)
- NEP-PUB-2005-11-12 (Public Finance)
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- Gaetano Lisi, 2013. "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour 0313, University of Valencia, ERI-CES.
- Cãtãlina 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.
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