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 particularly interesting for the analysis of tax morale as it...

Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. A homo economicus, with a more refined motivation structure, helps us to shed light on this puzzle. This paper provides empirical evidence for the...

In this paper, we develop the concept of a psychological tax contract that goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. Based on crowding theory, the impact of deterrence and rewards on tax morale is...

In der vergangenen Dekade hat Deutschland den Kampf gegen Schwarzarbeit und Steuerhinterziehung durch zahlreiche Maßnahmen verschärft. Doch sind Steuerhinterziehung und Schwarzarbeit in Deutschland tatsächlich so omnipräsent, wie die Bundesregierung immer wieder glauben machen will? Und wie...