Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

Two couples including Willy Tese Moses and Gertrud Moses walking down a street; Bad Ragaz, Switzerland Portraits Couples

Digital Image

Portrait of Lily Melchior Roberts; Lake Lucerne, Switzerland Portraits; Women

Digital Image

Freddy Godshaw (Gottschalk) with his friend Peter Zander celebrating their shared birthday; Cellerina, Switzerland.

Digital Image

Ellen Bernkopf nee Catzenstein pumping water outdoors; Ascona, Switzerland. Portraits Women

Digital Image

Studio portrait of Ellen Bernkopf nee Catzenstein; Ascone, Switzerland. Portraits Women

Digital Image

Kurt and Edith Godshaw (Gottschalk) nee Osterer during a visit with Maren Matthiesen; Switzerland.

Digital Image

Outdoor portrait of Peter Molling and Andree Molling nee Baer; Geneva, Switzerland.

Peter Molling (1924-1965) and Andree Mollling born Baer on the occasion of their engagement in Geneva, Switzerland in 1950

Adolpf Molling, Janet Krakauer nee McColl, Hymie Joachim and Thomas Krakauer (l-r); Weggis, Switzerland Portraits Groups

Digital Image

Maren Matthiesen outdoors with dog; Coppet, Switzerland Portraits Women

Digital Image

Aenny Catzenstein nee Gottschalk standing on a balcony; Ascona, Switzerland.

Digital Image

Aenny Catzenstein nee Gottschalk with Maren Matthiesen (?) standing on a balcony; Ascona, Switzerland.

Digital Image

Portrait of Aenny Catzenstein nee Gottschalk; Ascona, Switzerland.

Digital Image