Causes and Consequences of Tax Morale: An Empirical Investigation

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Causes and Consequences of Tax Morale: An Empirical Investigation

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Benno Torgler
Markus Schaffner

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Abstract

Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors. Furthermore we have analysed tax morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax morale.

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Paper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2007-11.

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Date of creation: Jun 2007
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Handle: RePEc:cra:wpaper:2007-11

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Article
- Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(2), pages 313-339, September. [Downloadable!]
Paper
- Benno Torgler & Markus Schaffner, 2007. "Causes and Consequences of Tax Morale: An Empirical Investigation," School of Economics and Finance Discussion Papers and Working Papers Series 222, School of Economics and Finance, Queensland University of Technology. [Downloadable!]

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-2007-07-07 (All new papers)
NEP-PBE-2007-07-07 (Public Economics)
NEP-PUB-2007-07-07 (Public Finance)

References listed on IDEAS
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Other versions:
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Other versions:
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Other versions:
- Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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Other versions:
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," IEW - Working Papers iewwp286, Institute for Empirical Research in Economics - IEW. [Downloadable!]
- Bruno S. Frey & Benno Torgler, 2006. "Tax Morale and Conditional Cooperation," CREMA Working Paper Series 2006-11, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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