

Author: Torgler Benno Schneider Friedrich Schaltegger Christoph
Publisher: Springer Publishing Company
ISSN: 0048-5829
Source: Public Choice, Vol.144, Iss.1-2, 2010-07, pp. : 293-321
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
Abstract
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).
Related content


Progressive taxation and tax morale
Public Choice, Vol. 155, Iss. 3-4, 2013-06 ,pp. :


Public Choice, Vol. 122, Iss. 1-2, 2005-01 ,pp. :


Tax morale and (de-)centralization: An experimental study
By Güth Werner Levati Vittoria Sausgruber Rupert
Public Choice, Vol. 125, Iss. 1-2, 2005-07 ,pp. :


Federalism and the shadow economy
Public Choice, Vol. 146, Iss. 3-4, 2011-03 ,pp. :


The influence of direct democracy on the shadow economy
By Teobaldelli Désirée Schneider Friedrich
Public Choice, Vol. 157, Iss. 3-4, 2013-12 ,pp. :