Trust breeds trust: how taxpayers are treated

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dc.contributor.authorFeld, Larsen_US
dc.contributor.authorFrey, Brunoen_US
dc.date.accessioned2003-12-15en_US
dc.date.accessioned2004-05-19T15:33:30Zen_US
dc.date.accessioned2011-01-05T08:36:17Z
dc.date.available2004-05-19T15:33:30Zen_US
dc.date.available2011-01-05T08:36:17Z
dc.date.created2002en_US
dc.date.issued2002en_US
dc.description.abstractTax 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 higher tax morale is. In this paper, empirical evidence based on a survey of tax authorities of the twenty-six Swiss states (cantons) is presented, indicating that the differences in the treatment of taxpayers by tax authorities can be explained by differences in political participation rights as well.en_US
dc.format.extent461711 bytesen_US
dc.format.extent349 bytesen_US
dc.format.mimetypeapplication/pdfen_US
dc.format.mimetypeapplication/octet-streamen_US
dc.identifier.urihttp://hdl.handle.net/1885/41394en_US
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/41394
dc.language.isoen_AUen_US
dc.subjecttax evasionen_US
dc.subjectSwitzerlanden_US
dc.subjecttreatmenten_US
dc.subjecttax complianceen_US
dc.subjecttaxpayersen_US
dc.subjecttax authoritiesen_US
dc.subjectpolitical participationen_US
dc.subjecttax auditen_US
dc.subjecttax moraleen_US
dc.subjectdemocratic cantonsen_US
dc.subjecttrusten_US
dc.titleTrust breeds trust: how taxpayers are treateden_US
dc.typeWorking/Technical Paperen_US
local.citationWorking Paper No.32en_US
local.contributor.affiliationCTSI, RSSSen_US
local.contributor.affiliationANUen_US
local.description.refereednoen_US
local.identifier.citationmonthjunen_US
local.identifier.citationyear2002en_US
local.identifier.eprintid2319en_US
local.rights.ispublishednoen_US

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