My Publications - Publications

Books:

2. Friedrich Schneider, Benno Torgler and Christoph A. Schaltegger (2006). Schattenwirtschaft, Steuerhinterziehung und Steuermoral in der Schweiz (Shadow Economy, Tax Evasion and Tax Morale in Switzerland), Verlag Ruegger (in preparation).

1. Torgler, Benno (2006). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis, Edward Elgar (in preparation).

Refereed Journals:

Forthcoming:

37. Christoph A. Schaltegger and Benno Torgler. Government Accountability and Fiscal Discipline: A Panel Analysis with Swiss Data, forthcoming in: Journal of Public Economics.

36. Frey, Bruno S. and Benno Torgler. Tax Morale and Conditional Cooperation, forthcoming in: Journal of Comparative Economics.

35. Torgler, Benno and Friedrich Schneider (2006). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries, forthcoming in: Social Science Quarterly.

34. Torgler, Benno and Sascha Schmidt (2006). What Shapes Players’ Performance in Soccer? Empirical Findings from a Panel Analysis, forthcoming in: Applied Economics.

33. Torgler, Benno (2006). Determinants of Superstition, forthcoming in: Journal of Socio-Economics.

32. Torgler, Benno and Christoph A. Schaltegger. Tax Morale: A Survey with a Special Focus on Switzerland, forthcoming in: Swiss Journal of Economics and Statistics.

31. Torgler, Benno (2006). ‘La Grande Boucle’: Determinants of Success at the Tour de France, forthcoming in: Journal of Sports Economics.

30. Alm, James, Jorge Martinez-Vazquez and Benno Torgler. Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition, forthcoming in: International Journal of Social Economics.

29. Torgler, Benno (2006). The Determinants of Women’s International Soccer Performances, forthcoming in: International Journal of Sport Management and Marketing.

Published:

28. Torgler, Benno (2006). The Importance of Faith: Tax Morale and Religiosity, Journal of Economic Behavior and Organization. 61. 81-109.

27. Alm, James and Benno Torgler (2006). Culture Differences and Tax Morale in the United States and Europe, Journal of Economic Psychology. 27: 224-246.

26. Schaltegger, Christoph A. and Benno Torgler (2006). Growth Effects of Public Expenditure on the State and Local Level: Evidence from a Sample of Rich Governments, Applied Economics. 38: 1181-1192.

25. Torgler, Benno and Neven T. Valev (2006). Corruption and Age, Journal of Bioeconomics. 8: 133-145.

24. Torgler, Benno (2006). ‘Historical Excellence’ in Football World Cup Tournaments: Empirical Evidence with Data from 1930 to 2002, Journal of Law and Economics of Sport (Rivista di diritto ed Economia della Sport). 2: 101-116.

23. Torgler, Benno (2006). Compliance in India: An Empirical Analysis, The ICFAI Journal of Public Finance. 4: 7-18.

22. Torgler, Benno (2005). Tax Morale in Latin America, Public Choice. 122: 133-157.

21. Torgler, Benno (2005). Tax Morale and Direct Democracy, European Journal of Political Economy. 21: 525-531.

20. Torgler, Benno (2005). A Knight Without a Sword? The Effects of Audit Courts on Tax Morale, Journal of Institutional and Theoretical Economics. 161: 735-760.

19. Torgler, Benno and Christoph A. Schaltegger (2005). Tax Amnesties and Political Participation, Public Finance Review. 33: 403-431.

18. Torgler, Benno and Jan Werner (2005). Fiscal Autonomy and Tax Morale: Evidence from Germany, Public Finance and Management. 5: 460-485.

17. Torgler, Benno and Friedrich Schneider (2005). Attitudes Towards Paying Taxes in Austria: An Empirical Analysis, Empirica.32: 231-250.

16. Torgler, Benno (2004). The Economics of the FIFA Football Worldcup, KYKLOS. 2: 287–300.

15. Torgler, Benno (2004). Moral Suasion: An Alternative Tax Policy Strategy? Evidence from a Controlled Field Experiment in Switzerland, Economics of Governance. 5: 235-253.

14. Torgler, Benno and Kristina Murphy (2004). Tax Morale in Australia: What Factors Shape It and Has It Changed Over Time?, Journal of Australian Taxation. 7: 298-335.

13. Torgler, Benno (2004). Cross Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland, International Journal of Comparative Sociology. 45: 17-43.

12. Torgler, Benno (2004). Tax Morale in Asian Countries, Journal of Asian Economics. 15: 237–266.

11. Torgler, Benno (2003). Does Culture Matter? Tax Morale in an East-West-German Comparison, FinanzArchiv. 59: 504-528.

10. Torgler, Benno (2003). Why Do People Go to War?, Defence and Peace Economics. 14: 261-280.

9. Torgler, Benno (2003). To Evade Taxes or Not: That is the Question, Journal of Socio-Economics. 32: 283–302.

8. Torgler, Benno (2003). Tax Morale in Transition Countries, Post-Communist Economies. 15: 357-381.

7. Torgler, Benno (2003). Tax Morale, Rule Governed Behaviour and Trust, Constitutional Political Economy. 14: 119-140.

6. Torgler, Benno (2003). Beyond Punishment: A Tax Compliance Experiment with Taxpayers in Costa Rica, Revista de Análisis Económico. 18: 27-56.

5. Torgler, Benno, Christoph A. Schaltegger and Markus Schaffner (2003). Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties, Swiss Journal of Economics and Statistics. 139: 375-396.

4. Torgler, Benno (2003). Ancestors of the Contemporary Homo Economicus, Homo Oeconomicus. 19: 519-541.

3. Torgler, Benno (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments, Journal of Economic Surveys. 16: 657-684.

2. Torgler, Benno (2001). What Do We Know about Tax Morale and Tax Compliance?, RISEC: International Review of Economics and Business. XLVIII: 395-419.

1. Torgler, Benno (2001). Is Tax Evasion Never Justifiable?, Journal of Public Finance and Public Choice. XIX: 143-168.

Other Journals (non-refereed):

10. Alm, James, Jorge Martinez-Vazquez and Benno Torgler (2006). The Evolution of Tax Morale in Russia in the 90s, forthcoming in: National Tax Association Papers and Proceedings.

9. Schaltegger, Christoph A. and Benno Torgler (2006). Trust in the Government and Public Debt, forthcoming in: National Tax Association Papers and Proceedings.

8. Bird, Richard, Jorge Martinez-Vazquez and Benno Torgler (2005). Tax Performance in Developing Countries: The Role of Demand Factors. National Tax Association Papers and Proceedings (Minneapolis 2004): 284-289.

7. Alm, James and Benno Torgler (2005). Estimating the Determinants of Tax Morale. National Tax Association Papers and Proceedings (Minneapolis 2004): 269-274.

6. Torgler, Benno and Christoph A. Schaltegger (2005). Tax Amnesties in Switzerland and Around the World, Nax Notes International, June 27, pp. 1193-1203.

5. Bird, Richard, Jorge Martinez-Vazquez and Benno Torgler (2005). Tax Performance in Developing Countries: The Role of Demand Factors. forthcoming: National Tax Association Papers and Proceedings.

4. Alm, James and Benno Torgler (2005). Estimating the Determinants of Tax Morale, forthcoming: National Tax Association Papers and Proceedings.

3. Torgler, Benno (2004). Tax Morale and Tax Compliance: A Cross Culture Comparison, National Tax Association Papers and Proceedings (Chicago, 2003): 63-74.

2. Torgler, Benno (2003). Direct Democracy Matters: Tax Morale and Political Participation, National Tax Association Papers and Proceedings (Orlando, 2002): 50-59.

1. Frey, René L. and Benno Torgler (2002). Entwicklung und Stand der Steuermoralforschung, WiSt. 3: 130-135.

Contribution to a book:

7. Feld, Lars P., Bruno S. Frey and Benno Torgler (2006). Rewarding Honest Taxpayers, forthcoming in: Henk Elffers, Wim Huisman and Peter Verboon (eds.), Managing and Maintaining Compliance.

6. Torgler, Benno and Christoph. A. Schaltegger (2006). How Audit Courts Affect Political Discussion, forthcoming in: Jürgen G. Backhaus (ed.), Essays in Fiscal Sociology II. Frankfurt: Peter Lange.

5. Torgler, Benno (2006). Tax Morale in Central and Eastern European Countries, forthcoming in: Nicolas Hayoz and Simon Hug (eds.). Tax Evasion, Trust and State Capacities. Bern: Peter Lang.

4. Bird, Richard, Jorge Martinez-Vazquez and Benno Torgler (2006). Societal Institutions and Tax Effort in Developing Countries, in: James Alm, Jorge Martinez-Vazquez and Mark Rider (eds.), The Challenges of Tax Reform in the Global Economy. New York: Springer, pp. 283-338.

3. Bird, Richard, Jorge Martinez-Vazquez and Benno Torgler (2005). Societal Institutions and Tax Effort in Developing Countries, in: James Alm, Jorge Martinez-Vazquez and Mark Rider (eds.), The Challenges of Tax Reform in the Global Economy, Springer Verlag, forthcoming.

2. Torgler, Benno (2004). Wirtschaftspolitische Erkenntnisse aus der Steuermoralforschung, in: Stefan Schaltegger and Christoph A. Schaltegger, Perspektiven der Wirtschaftspolitik. Zürich: vdf: 165-176.

1. Torgler, Benno (2003). Informelle Wirtschaft, in: Erwin Carigiet, Ueli Mäder, Jean-Michel Bonvin (eds.), Wörterbuch der Sozialpolitik. Rotpunktverlag: Zürich: 143-144.

Book reviews:

12. Schneider, Friedrich and Dominik H. Enste (2002). The Shadow Economy: An International Survey. Cambridge, Cambridge University Press, Journal of Economic Literature. 42 (September 2004), p. 848.

11. Breton, Albert, Gianluigi Galeotti, Pierre Salmon, Ronald Wintrobe (eds.) (2002). Political Extremism and Rationality. Cambridge: Cambridge University Press, in: KYKLOS, 56, 2003, pp. 112-115.

10. Dobson Stephen and John Goddard (2001). The Economics of Football. Cambridge: Cambridge University Press, KYKLOS, 56, 2003, pp. 120-122.

9. Sieberg, Katri K. (ed.) (2001). Criminal Dilemmas. Understanding and Preventing Crime. Berlin/Heidelberg/New York: Springer, KYKLOS, 55, 2002: 141-143.

8. Tanzi, Vito (2000). Policies, Institutions and the Dark Side of Economics. Cheltenham, UK/Northampton, USA: Edward Elgar, Public Choice, 108, 2001, pp. 387-390.

7. Furubotn, Eirik G. and Rudolf Richter (2000). Institutions and Economic Theory. Ann Arbor: The University of Michigan Press. Kaspar, Wolfgang and Manfred E. Streit (1999). Institutional Economics. Cheltenham, UK: Edward Elgar, KYKLOS, 54, 2001, pp. 633-635.

6. Ménard, Claude (ed.) (2000). Institutions, Contracts and Organization. Cheltenham, UK: Edward Elgar, KYKLOS, 54, 2001, pp. 633-635.

5. Kern, William S. (ed.) (2000). The Economics of Sports. Michigan: W.E. Upjohn Institute for Employment Research, KYKLOS, 54, 2001, pp. 147-149.

4. Bates, Robert H., Avner Greif, Margaret Levi, Jean-Laurent Rosenthal, and Barry R. Weingast (1998). Analytic Narratives. Princeton, New Jersey: Princeton University Press, KYKLOS. 53, 2000, pp. 593-595.

3. Fischer, Lorenz, Thomas Kutsch und Ekkehard Stephan (Hrsg.) (1999). Finanzpsychologie. München/Wien: Oldenbourg, KYKLOS, 53, 2000, pp. 600-602.

2. Ripperger, Tanja (1998). Ökonomik des Vertrauens. Analyse eines Organisationsprinzips. Tübingen: Mohr Siebeck, KYKLOS, 53, 2000, pp. 418-420.

1. Jean, François und Jean-Christophe Rufin (Hrsg.) (1999). Ökonomie der Bürgerkriege. Hamburg: Hamburger Edition, in: KYKLOS, 54, 2001, pp. 145-147.

daily remark: