A Knight without a Sword? The Effects of Audit Courts on Tax Morale
Torgler, Benno (2005) A Knight without a Sword? The Effects of Audit Courts on Tax Morale. Journal of Institutional and Theoretical Economics JITE, 161(4), pp. 735-760.
The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP  (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.
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|Item Type:||Journal Article|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
|Copyright Owner:||Mohr Siebeck|
|Deposited On:||24 Jun 2010 22:35|
|Last Modified:||29 Feb 2012 13:22|
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