Torgler, Benno; Schaltegger, Christoph A. - In: Swiss Journal of Economics and Statistics (SJES) 142 (2006) III, pp. 395-425
Tax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on...