Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. We explore this question with a particular focus on the importance of governance quality.

Speaker

Benno Torgler

Date

03.12.2009 | 16:00 - 17:30 Uhr

Event Location

ZEW, L 7,1 D-68161 Mannheim

Room

Heinz König Hall