Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments

27 Pages Posted: 22 Jan 2003

See all articles by Benno Torgler

Benno Torgler

Yale University - Yale Center for International and Area Studies

Abstract

A significant body of research has been accumulated concerning tax morale and tax compliance. This paper takes a stroll through the experimental findings, focusing on personal income. After briefly discussing the traditional topic of deterrence the main focus is on the social and institutional factors which until now have received only limited attention.

Suggested Citation

Torgler, Benno, Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys, Vol. 16, pp. 657-683, 2002. Available at SSRN: https://ssrn.com/abstract=369704

Benno Torgler (Contact Author)

Yale University - Yale Center for International and Area Studies ( email )

P.O. Box 208206
New Haven, CT 06520-8206
United States

HOME PAGE: http://www.crema-research.ch/fellowseiten/torgler.htm

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