Publication
2005
This paper discusses Swiss citizens' motivation for paying taxes. It analyzes how audit courts affect tax morale using data from the Swiss cantonal and local level. The author finds evidence that audit courts have a positive effect on tax morale.
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English (PDF, 29 pages, 908 KB) |
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| Author | Benno Torgler |
| Series | Leitner Program Working Papers |
| Issue | 3 |
| Publisher | Leitner Program in International & Comparative Political Economy |
| Copyright | © 2005 Leitner Program |