Template-type: ReDIF-Paper 1.0
Author-Name: Benno Torgler
Author-Email:benno.torgler@qut.edu.au
Author-Workplace-Name: The School of Economics and Finance, Queensland University of Technology
Author-Name: Markus Schaffner
Author-Workplace-Name: The School of Economics and Finance, Queensland University of Technology
Author-Name: Alison Macintyre
Author-Workplace-Name: The School of Economics and Finance, Queensland University of Technology
Title: Tax Compliance, Tax Morale, and Governance Quality 
Abstract: 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.
Keywords: tax morale, tax compliance, tax evasion, institutional and governance quality, social capital
Length: 40 pages
Creation-Date: 2007-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0727.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0727