Tax morale and direct democracy


Autoria(s): Torgler, Benno
Data(s)

01/06/2005

Resumo

This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998. The findings suggest that direct democratic rights have a significantly positive effect on tax morale.

Identificador

http://eprints.qut.edu.au/31729/

Publicador

Elsevier BV

Relação

DOI:10.1016/j.ejpoleco.2004.08.002

Torgler, Benno (2005) Tax morale and direct democracy. European Journal of Political Economy, 21(2), pp. 525-531.

Direitos

Copyright Elsevier 2005.

Fonte

QUT Business School; School of Economics & Finance

Tipo

Journal Article