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Taxation and Conditional Taxation

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Author Info
Bruno S. Frey () (Institute for Empirical Economic Research of the University of Zurich)
Benno Torgler () (Yale Center for International and Area Studies)

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Abstract

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 European countries. The findings suggest that a higher perceived tax evasion leads to a lower tax morale, also when controlling for additional factors in a multivariate analysis.

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Publisher Info
Paper provided by Institut d'Economia de Barcelona (IEB) in its series Working Papers with number 2004/7.

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Length: 34 pages
Date of creation: 2004
Date of revision:
Handle: RePEc:ieb:wpaper:154806art152

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Related research
Keywords: Pro-social behavior; Tax compliance; Tax evation; Tax morale;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
D64 - Microeconomics - - Welfare Economics - - - Altruism

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    Other versions:
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    Other versions:
  3. Benno Torgler, 2002. "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 504-, December.
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    Other versions:
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    Other versions:
  16. Ochs, Jack & Roth, Alvin E, 1989. "An Experimental Study of Sequential Bargaining," American Economic Review, American Economic Association, vol. 79(3), pages 355-84, June. [Downloadable!] (restricted)
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    Other versions:
  18. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September. [Downloadable!]
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    Other versions:
  27. Feld, Lars P & Tyran, Jean-Robert, 2002. "Tax Evasion and Voting: An Experimental Analysis," Kyklos, Blackwell Publishing, vol. 55(2), pages 197-222.
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