A Knight without a Sword?. The Effects of Audit Courts on Tax Morale
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP  (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.
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Volume (Year): 161 (2005)
Issue (Month): 4 (December)
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- Gary M. Anderson and Robert U. Tollison, 1992. "Morality and Monopoly: The Constitutional Political Economy of Religious Rules," Cato Journal, Cato Journal, Cato Institute, vol. 12(2), pages 373-392, Fall.
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- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
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