We study the income concentration in the Swiss federation over the course of the 20th century using federal income tax statistics. The results suggest that top incomes in Switzerland evolved over time rather remaining constant across different income shares. Income concentration peaked during...

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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...

Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure the long run effects of an amnesty on compliance, experiments in Switzerland and Costa Rica were conducted. The results suggest that tax compliance raises significantly when...