TAX MORALE AFTER THE REUNIFICATION OF GERMANY: RESULTS FROM A QUASI-NATURAL EXPERIMENT

This paper provides a comparison of tax morale between inhabitants of East and WestGermany in its post-reunification period, using three World Values Survey/European ValuesSurvey waves between 1990 and 1999. German reunification is particularly interesting for theanalysis of tax morale as it is close to a natural experiment...

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Authors:	Torgler, Benno
Institutions:	CESifo GmbH <München>
Subject:	Experiment \| Experiments \| Arbeitsmotivation \| Steuerhinterziehung \| defraudation of the revenue

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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

Persistent link: https://www.econbiz.de/10005859031