Local autonomy, tax morale, and the shadow economy
Torgler, Benno, Schneider, Friedrich , & Schaltegger, Christoph A. (2009) Local autonomy, tax morale, and the shadow economy. Public Choice, 144(1-2), pp. 293-321.
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).
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|Item Type:||Journal Article|
|Keywords:||Tax morale , Shadow economy , Tax compliance, Tax evasion , Local autonomy , Federalism , Institution|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)|
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Economics & Finance
|Copyright Owner:||Copyright 2009 Springer Science+Business Media, LLC|
|Copyright Statement:||The original publication is available at SpringerLink http://www.springerlink.com|
|Deposited On:||22 Oct 2010 16:07|
|Last Modified:||01 Mar 2012 00:14|
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