Tax Morale and Institutions

CREMA WORKING PAPERS NO. 2003-09

36 Pages Posted: 3 Oct 2005

See all articles by Benno Torgler

Benno Torgler

Yale University - Yale Center for International and Area Studies

Date Written: 2003

Abstract

This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights and the degree of federalism vary across different cantons. We used two different data sets at the individual level (World Values Survey and International Social Survey Programme). The findings suggest that direct democratic rights, local autonomy, and trust in government, the court and the legal system have a significantly positive effect on tax morale.

Keywords: Tax Morale, Tax Compliance, Tax Evasion, Direct Democracy, Local Autonomy

JEL Classification: H260, H730, D700

Suggested Citation

Torgler, Benno, Tax Morale and Institutions (2003). Available at SSRN: https://ssrn.com/abstract=663686 or http://dx.doi.org/10.2139/ssrn.663686

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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