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Trust breeds trust: how taxpayers are treated

Feld, Lars; Frey, Bruno


Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or ‘psychological’ contract. Studies on tax evasion in Switzerland show that the more strongly the political participation rights are developed, the more important the contract is, and the...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper


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