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Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland

Torgler, Benno (2004) Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland. International Journal of Comparative Sociology, 45(1-2), pp. 17-43.

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Abstract

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

Impact and interest:

6 citations in Scopus
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ID Code: 32291
Item Type: Journal Article
DOI: 10.1177/0020715204048309
ISSN: 0020-7152
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Taxation and Revenue (140215)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Deposited On: 19 May 2010 14:32
Last Modified: 05 Jan 2011 23:58

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