More say, less evasion

August 29, 1997

DEMOCRACY reduces tax cheating, according to research for the Economic and Social Research Council. Allowing citizens a greater role in politics, such as through referenda, will reduce the number of tax evaders, according to research conducted by Bruno Frey of the University of Zurich. Tax cheating in Swiss cantons with direct democracy is 8 per cent lower than incantons with more traditional representative democracy, he found. Higher sanctions do not work, as they reduce "civic virtue".

You've reached your article limit

Register to continue

Get a month's unlimited access to THE content online. Just register and complete your career summary.

Registration is free and only takes a moment. Once registered you can read a total of 3 articles each month, plus:

  • Sign up for the editor's highlights
  • Receive World University Rankings news first
  • Get job alerts, shortlist jobs and save job searches
  • Participate in reader discussions and post comments
Register

Have your say

Log in or register to post comments