Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/214344 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
CREMA Working Paper No. 2005-30
Verlag: 
Center for Research in Economics, Management and the Arts (CREMA), Basel
Zusammenfassung: 
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.
Schlagwörter: 
tax morale
tax compliance
tax evasion
fiscal policy
JEL: 
H26
Dokumentart: 
Working Paper

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