Original paper
How Institutions and Attitudes Shape Tax Compliance: a Cross-National Experiment and Survey
Abstract
Tax evasion is a problem everywhere, but it is a much bigger policy problem in some countries than it is in others. The Italian government estimates that it loses more than 27 percent of total tax revenue to evasion, whereas the Swedish government estimates their “tax gap” to be less than 9 percent. What explains this variation? We test for the importance of culturally based attitudes and institutionally structured rules for taxes and benefits...
Paper Details
Title
How Institutions and Attitudes Shape Tax Compliance: a Cross-National Experiment and Survey
Published Date
Aug 4, 2018
Journal
Volume
97
Issue
3
Pages
1337 - 1364
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Notes
History