• 1. INTRODUCTION
  • 2. DETERRENCE AND TAX MORALE IN GERMANY
  • 2.1 Deterrence in East Germany (GDR) before Reunification
  • 2.2 Tax Morale in Reunified Germany
  • 3. THE EMPIRICAL ANALYSIS
  • 3.1 Wilcoxon Rank-Sum Test (Mann-Whitney)
  • 3.2 Multivariate Analysis: Cross Sections in Different Years
  • 4. DISCUSSION OF THE RESULTS
  • 5. REUNIFICATION: A TAX MORALE SHOCK FOR WEST GERMANY?
  • 6. CONCLUSION