IDEAS home Printed from https://ideas.repec.org/a/mhr/finarc/urnsici0015-2218(200511)613_393dotcac_2.0.tx_2-w.html
   My bibliography  Save this article

Determinants of Tax Compliance - A Cross-Country Analysis

Author

Listed:
  • Shih-Ying Wu
  • Mei-Jane Teng

Abstract

Country-level factors affect tax compliance, so studies based on cross-country data are crucial for understanding the behavior of tax compliance. This study adopts the first differenced approach to estimating the determinants of tax compliance based on the index of tax compliance for 58 countries over the period 1996-2000. The estimations also allow for the endogeneity of tax rates by incorporating the effects of tax compliance on tax rates. Our estimates demonstrate that the tax burden significantly affects the degree of tax compliance. Moreover, the results show that noneconomic factors are important determinants of tax compliance.

Suggested Citation

  • Shih-Ying Wu & Mei-Jane Teng, 2005. "Determinants of Tax Compliance - A Cross-Country Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(3), pages 393-393, November.
  • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200511)61:3_393:dotcac_2.0.tx_2-w
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:zbw:rwimat:037 is not listed on IDEAS
    2. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
    3. Bargstädt, Dorothee, 2017. "Freiwillige Selbstverpflichtung von Unternehmen in Antikorruptionsinitiativen: Der Einfluss des nationalen Kontextes auf internationales Engagement am Beispiel chinesischer und indischer Unternehmen," PIPE - Papers on International Political Economy 28/2017, Free University Berlin, Center for International Political Economy.
    4. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters,in: Handbook on the Shadow Economy, chapter 10 Edward Elgar Publishing.
    5. Wolfram F. Richter, 2007. "Geplante Steuerhinterziehung und ihre effiziente Bestrafung," RWI Materialien, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 31, 08.
    6. Richter, Wolfram F., 2007. "Geplante Steuerhinterziehung und ihre effiziente Bestrafung," RWI Materialien 37, RWI - Leibniz-Institut für Wirtschaftsforschung.

    More about this item

    Keywords

    cross-country analysis; tax compliance;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mhr:finarc:urn:sici:0015-2218(200511)61:3_393:dotcac_2.0.tx_2-w. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert). General contact details of provider: https://www.mohr.de/fa .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.