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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...
Persistent link: https://www.econbiz.de/10010397913
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Tragic choices and collective decisison-making : an empirical study of voter preferences for alternative collective decision-making mechanisms
Pommerehne, Werner W. - In: The economic journal : the journal of the Royal … 107 (1997) 442, pp. 618-635
Persistent link: https://www.econbiz.de/10001223021
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The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Persistent link: https://www.econbiz.de/10000847903
Cover Image
The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...
Persistent link: https://www.econbiz.de/10009743287
Cover Image
The effects of tax administration on tax morale
Pommerehne, Werner W.; Frey, Bruno S. - 1992
Persistent link: https://www.econbiz.de/10013388067