Torgler, Benno; Schneider, Friedrich; Schaltegger, … - Center for Research in Economics, Management and the … - 2008
the problems. Thus, this paper analyses the relationship between local autonomy and tax morale or the size of the shadow … analyse the relevance of local autonomy and compliance in Switzerland, a country where the degree of federalism varies across … different cantons. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale …