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Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - 2021
prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage …This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post …-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is …
Persistent link: https://www.econbiz.de/10013317223
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Tax morale after the reunification of Germany: results from a quasi-natural experiment
Feld, Lars P.; Torgler, Benno - 2007
prior to the separation after the Second World War. As a consequence, an East-West comparison has a methodological advantage …This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post …-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is …
Persistent link: https://www.econbiz.de/10010264072
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Politicians: be killed or survive
Frey, Bruno S.; Torgler, Benno - 2008
In the course of history, a large number of politicians have been assassinated. Rational choice hypotheses are developed and tested using panel data covering more than 100 countries over a period of 20 years. Several strategies, in addition to security measures, are shown to significantly reduce...
Persistent link: https://www.econbiz.de/10010264506
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The impact of tax morale and institutional quality on the shadow economy
Torgler, Benno; Schneider, Friedrich G. - 2007
This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10010276597
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Shadow economy, tax morale, governance and institutional quality: a panel analysis
Torgler, Benno; Schneider, Friedrich G. - 2007
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10010276598