Bulletin n. 1/2005 | ||
December 2005 | ||
Torgler Benno |
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Tax morale and direct democracy | ||
in European Journal of Political Economy , Volume 21, Issue 2 , June 2005 , 2005 , 525-531 | ||
This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998. The findings suggest that direct democratic rights have a significantly positive effect on tax morale. | ||