Tax morale and direct democracy
Data(s) |
01/06/2005
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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 | |
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 |