Tax morale and direct democracy

Torgler, Benno (2005) Tax morale and direct democracy. European Journal of Political Economy, 21(2), pp. 525-531.

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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.

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87 citations in Scopus
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ID Code: 31729
Item Type: Journal Article
Refereed: Yes
DOI: 10.1016/j.ejpoleco.2004.08.002
ISSN: 1873-5703
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright Elsevier 2005.
Deposited On: 13 Apr 2010 01:50
Last Modified: 29 Feb 2012 13:22

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