The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
AbstractThis paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme) and the macro data of the size of the shadow economy to systematically analyse the effects of institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. The findings suggest that direct democratic rights and local autonomy, have a significantly positive effect on tax morale and the size of the shadow economy.
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Bibliographic InfoPaper provided by Institute of Local Public Finance in its series Working Papers with number 06-2007.
Length: 36 pages
Date of creation: Dec 2007
Date of revision:
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Tax Morale; Shadow Economy; Tax Compliance; Tax Evasion; Direct Democracy; LocalAutonomy;
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
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
This paper has been announced in the following NEP Reports:
- NEP-ALL-2008-03-15 (All new papers)
- NEP-CDM-2008-03-15 (Collective Decision-Making)
- NEP-PBE-2008-03-15 (Public Economics)
- NEP-POL-2008-03-15 (Positive Political Economics)
- NEP-PUB-2008-03-15 (Public Finance)
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