Möhlmann, Axel - In: FinanzArchiv: Public Finance Analysis 70 (2014) 1, pp. 3-30
This paper studies differences in tax-morale attitudes between East and West Germany using multiple recent data sets. Contrary to previous 1990s evidence, but in line with recent studies on an east-west mentality gap, we find a persistent higher tax morale in East Germany and no indication of...