Book Reviews

Abstract

Brian Erard of B. Erard and Associates reviews “Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis” by Benno Torgler,. The EconLit Abstract of the reviewed work begins “Explores the reasons why citizens practice tax compliance and considers whether enforcement efforts can explain the high degree of compliance, focusing on the idea of tax morale. Discusses what we know about tax morale and compliance; speaking to theorists and searching for facts--tax morale and compliance in experiments; the importance of faith--tax morale and religiosity; tax morale and institutions; tax morale in Latin America; whether culture matters--a comparison of tax morale in the former East and West Germany; moral suasion--an alternative tax policy strategy?--evidence from a controlled field experiment in Switzerland; and tax amnesties and political participation. Torgler is Associate Professor in the School of Economics and Finance at Queensland University of Technology, Research Fellow with the Center for Research in Economics, Management, and the Arts, and Research Affiliate with the CESifo Research Network. Index.”