Deterrence and tax morale in the European Union
Bibliographic Data
| ID | 12418267 |
|---|---|
| Authors | Bruno S Frey (0000-0001-5380-6655, University of Zurich, corresponding author) |
| Year | 2003 |
| Volume | 11 |
| Issue | 3 |
| Pages | 385-406 |
| Publication date | 2003-07-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | European Review (JOURNAL) |
| Journal identifiers | ISSN: 1062-7987 • E-ISSN: 1474-0575 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s1062798703000346 |
| OpenAlex | W2095774345 |
| Language | EN |
| Citations received | 18 |
| References cited | 19 |
Deterrence has been the prevalent strategy to enforce tax revenue both throughout history and in economic theory. This approach is, however, problematic because it is inconsistent with empirical reality. I wish to consider a new way of thinking about taxation, following psychological economics. I submit that individuals have a substantial amount of civic virtue and tax morale. Taxation is ‘quasi-voluntary’ and cannot reasonably be enforced by deterrence. Tax morale is lowered when the citizens have little trust in their state, and feel badly treated by the tax office. According to official surveys, the European Union is faced with a ‘democracy deficit’ and dwindling support from the citizens. At the EU-level, civic virtue and tax morale can be improved by offering more (direct) political participation rights and raising taxes in a decentralized way
Civic virtue · Democracy · Deterrence (psychology · Deterrence theory · Direct tax · Double taxation · Economic policy · Economics · European union · Law and economics · Political science · Politics · Public economics · State (computer science · Tax avoidance · Tax revenue · Virtue · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Taxation and Compliance Studies
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| Citations per year | 0.86 |
|---|---|
| Citation span | 2005 - 2026 (22) |
| Highly cited | No |