Torgler, Benno2012-03-192012-03-192011-12-01https://hdl.handle.net/10986/3690This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.CC BY 3.0 IGOADDED TAXALLOCATION OF RESOURCESAPARTHEIDAUDITSBLACK MARKETSBUDGET DEFICITCAPITAL GAINSCAPITAL STOCKCITIESCIVIL PENALTIESCOEFFICIENTSCOMPARATIVE DATACOMPETITIONSCONSUMPTION TAXESCORPORATE TAXCORPORATE TAX RATECORPORATE TAXATIONCOUNTRY RISKDEBT DEFAULTDEBT LEVELSDECENTRALIZATIONDEDUCTIONSDEFICITSDEMOCRACIESDEMOCRACYDEVELOPING COUNTRIESDIVIDENDSECONOMIC EFFICIENCYECONOMIC PERFORMANCEEXIT MECHANISMSFEDERALISMFINANCESFINANCIAL CRISISFINANCIAL SYSTEMSFISCAL BURDENFOREIGN EXCHANGEFOREIGN EXCHANGE MARKETSFOREIGN INVESTMENTFORMAL ECONOMYFRAUDGOVERNANCE INDEXGOVERNANCE INDICATORSGOVERNMENT BUDGETGOVERNMENT EXPENDITURESGOVERNMENT INTERVENTIONSGOVERNMENT POLICIESGROSS DOMESTIC PRODUCTHARMONIZATIONHOUSEHOLD INCOMEHUMAN DEVELOPMENTHUMAN INTERVENTIONINCOME INEQUALITYINCOME TAXINCOME TAXESINCOMESINEFFICIENT STATEINSTITUTIONAL ENVIRONMENTSINSURANCEINTERGOVERNMENTAL FISCAL RELATIONSINTERNAL REVENUEINTERNATIONAL BANKINVESTMENT DECISIONSINVESTMENT INCOMEJUSTICE SYSTEMLABOR MARKETLACK OF TRANSPARENCYLAND REFORMLAW ENFORCEMENTLEGAL ENVIRONMENTLEGAL SYSTEMLEGAL SYSTEMSLOCAL GOVERNMENTMARGINAL TAX RATESMARKET CONDITIONSMARKET ECONOMYMICRO DATAOUTSTANDING PUBLIC DEBTPASSIVE INCOMEPERSONAL INCOMEPERSONAL INCOME TAXPOLICY CHOICESPOLICY DECISIONSPOLICY INSTRUMENTPOLICY REFORMSPOLITICAL DECENTRALIZATIONPOLITICAL STABILITYPOLITICAL SYSTEMPOLITICAL SYSTEMSPRIVATIZATIONPROPERTY RIGHTSPROVISION OF GOVERNMENT SERVICESPUBLIC DEBTPUBLIC ENFORCEMENTPUBLIC FINANCEPUBLIC INSTITUTIONSREDISTRIBUTIONREGULATORSREGULATORY SYSTEMREPUTATIONREVENUE PERFORMANCERISK CONTROLRULE OF LAWSALES TAXESSECTORAL COMPOSITIONSELF-REGULATIONSMALL BUSINESSSOCIAL CAPITALSUB-NATIONALSUB-NATIONAL GOVERNMENTSSUSTAINABLE ECONOMIC GROWTHTAXTAX ADMINISTRATIONTAX ADMINISTRATION SYSTEMTAX AMNESTYTAX AUDITTAX AUTHORITIESTAX AUTHORITYTAX BASETAX BASESTAX BURDENTAX BURDENSTAX CHANGESTAX CODETAX COLLECTIONSTAX COMPLIANCETAX EFFORTTAX ENFORCEMENTTAX EVADERSTAX EVASIONTAX LEGISLATIONTAX LIABILITIESTAX OBLIGATIONSTAX OFFICIALSTAX PAYERSTAX PAYMENTSTAX POLICIESTAX POLICYTAX RATETAX RATESTAX RATIOTAX RATIOSTAX RECEIPTSTAX REFORMTAX REFORMSTAX REGIMETAX REGIMESTAX REPORTINGTAX RETURNTAX RETURNSTAX REVENUETAX REVENUESTAX STRUCTURETAX SYSTEMTAX SYSTEMSTAXABLE INCOMETAXATIONTAXING POWERTAXPAYERTAXPAYER COMPLIANCETAXPAYERSTRANSITION COUNTRIESTRANSITION COUNTRYTRANSITION ECONOMYTRANSPARENCYTREATIESUNDERDEVELOPED FINANCIAL SYSTEMSWORLD DEVELOPMENT INDICATORSWorld Bank10.1596/1813-9450-5922