Tax Compliance and Tax Morale

Benno Torgler, Associate Professor, School of Economics and Finance, Queensland University of Technology, Australia, Research Fellow, Center for Research in Economics, Management and the Arts (CREMA), Switzerland and Research Affiliate, CESifo Research Network, Munich, Germany

• Contents: Preface Part I: Background and Research Overviews 1. Introduction 2. What do we Know About Tax Morale and Tax Compliance? 3. Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments Part II: What Shapes Tax Morale? 4. The Importance of Faith: Tax Morale and Religiosity 5. Tax Morale and Institutions 6. Tax Morale in Latin America 7. Does Culture Matter? A Comparison of Tax Morale in the Former East and West Germany Part III: Tax Policy Strategies 8. Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment in Switzerland 9. Tax Amnesties and Political Participation Index

'The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies.'