Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/119595
Taxation and Conditional Cooperation
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Why so many people pay their taxes, although fines and audit probability are low, has become a central question in the tax compliance literature. Concepts of Homo Economicus, endowed with a more refined motivation structure, help to shed light on the tax compliance puzzle. This paper provides empirical evidence for the relevance of conditional cooperation, using survey data from 30 European countries. The findings suggest that a higher perceived tax evasion leads to a lower tax morale, also when controlling for additional factors in a multivariate analysis.
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FREY, Bruno S. and TORGLER, Benno. Taxation and Conditional Cooperation. IEB Working Paper 2004/07. [consulted: 17 of June of 2026]. Available at: https://hdl.handle.net/2445/119595