Publication
2005
This paper analyzes the causes of tax evasion. It concentrates on the relationship between public debts and trust in the government, using data on voter participation in Swiss cantons between 1981 and 2001. The authors argue that the panel analysis provides evidence for the hypothesis that trust in a society influences fiscal performance.
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English (PDF, 30 pages, 783 KB) |
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Author | Christoph A. Schaltegger, Benno Torgler |
Series | Leitner Program Working Papers |
Issue | 4 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2005 Leitner Program |