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Tax Morale and Fiscal Autonomy: Evidence from Germany

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  • Benno Torgler
  • Jan Werner

    ()
    (Institute of Local Public Finance)

Abstract

Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour. While there have been numerous studies that have explored tax compliance or tax evasion, very few have explored the concept of tax morale in any detail. The basic intention of the empirical part is to analyse how fiscal autonomy affects tax morale in Germany. This also allows fill a gap in the tax compliance literature, which has rarely analysed the impact of fiscal autonomy on tax compliance or tax morale. Strong evidence has been found that a higher fiscal autonomy leads to a higher tax morale, controlling in a multivariate analysis for additional factors.

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Bibliographic Info

Paper provided by Institute of Local Public Finance in its series Working Papers with number 03-2005.

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Length: 30 pages
Date of creation: Dec 2005
Date of revision:
Handle: RePEc:lpf:wpaper:03-2005

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Web page: http://www.ilpf.de/

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References

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  1. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
  2. Lars P. Feld & Gebhard Kirchgässner & Christoph A. Schaltegger, 2003. "Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments," CESifo Working Paper Series 1087, CESifo Group Munich.
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  14. Seitz, Helmut, 2000. " Fiscal Policy, Deficits and Politics of Subnational Governments: The Case of the German Laender," Public Choice, Springer, vol. 102(3-4), pages 183-218, March.
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Citations

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Cited by:
  1. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  2. Guglielmo Barone & Sauro Mocetti, 2009. "Tax morale and public spending inefficiency," Temi di discussione (Economic working papers) 732, Bank of Italy, Economic Research and International Relations Area.
  3. 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.
  4. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance.
  5. Jan Werner, 2008. "Fiskaldezentralisierung - Optionen und Handlungsfelder für die künftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ," Working Papers 04-2008, Institute of Local Public Finance.
  6. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.

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