Tax morale and conditional cooperation
Data(s) |
2007
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Resumo |
Why so many people pay their taxes, even though fines and audit probability are low, is a central question in the tax compliance literature. Positing a homo oeconomicus having a refined motivation structure sheds light on this puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 West and East European countries. We find a high correlation between perceived tax evasion and tax morale. The results remain robust after exploiting endogeneity and conducting several robustness tests. We also observe a strong positive correlation between institutional quality and tax mmorale. Keywords: Tax morale; Tax compliance; Tax evasion; Pro-social behavior; Institutions |
Identificador | |
Publicador |
Elsevier |
Relação |
DOI:10.1016/j.jce.2006.10.006 Frey, Bruno & Torgler, Benno (2007) Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), pp. 136-159. |
Direitos |
Elsevier |
Fonte |
QUT Business School; School of Economics & Finance |
Palavras-Chave | #140215 Public Economics- Taxation and Revenue |
Tipo |
Journal Article |