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.

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Abstract

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 [1998] (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.

Impact and interest:

10 citations in Scopus
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9 citations in Web of Science®

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ID Code: 32940
Item Type: Journal Article
Refereed: Yes
DOI: 10.1628/093245605775075988
ISSN: 09324569
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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