Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/214344 
Year of Publication: 
2005
Series/Report no.: 
CREMA Working Paper No. 2005-30
Publisher: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Abstract: 
ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on Switzerland. We highlight the magnitude and the de-terminants of tax morale that have been isolated so far and discuss directions for future research in this area. In particular, we concentrate on fiscal policy implications.
Subjects: 
tax morale
tax compliance
tax evasion
fiscal policy
JEL: 
H26
Document Type: 
Working Paper

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