Header

UZH-Logo

Maintenance Infos

Tax morale and conditional cooperation


Frey, Bruno S; Torgler, Benno (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1):136-159.

Abstract

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed 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 morale.

Abstract

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed 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 morale.

Statistics

Citations

133 citations in Web of Science®
148 citations in Scopus®
Google Scholar™

Altmetrics

Downloads

170 downloads since deposited on 14 May 2008
27 downloads since 12 months
Detailed statistics

Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Economics
Dewey Decimal Classification:330 Economics
Language:English
Date:March 2007
Deposited On:14 May 2008 09:23
Last Modified:06 Dec 2017 13:50
Publisher:Elsevier
ISSN:0147-5967
Publisher DOI:https://doi.org/10.1016/j.jce.2006.10.006

Download

Download PDF  'Tax morale and conditional cooperation'.
Preview
Content: Accepted Version
Filetype: PDF
Size: 615kB
View at publisher