Tax Evasion, Trust, and State Capacities

The Editors: Nicolas Hayoz is Associate Professor of Political Science at the University of Fribourg (Switzerland). Simon Hug is Professor at the Institute for Political Science of the University of Zürich (Switzerland).

Contents: Nicolas Hayoz/Simon Hug: Introduction - Eric M. Uslaner: «Tax Evasion, Trust, and the Strong Arm of the Law» - John T. Scholz: Contractual Compliance: Tax Institutions and Tax Morale in the U.S. - Lars P. Feld/Bruno S. Frey: Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale - Benno Torgler: Tax Morale in Central and Eastern European Countries - Stanislaw Owsiak: Taxes in Post-Communist Countries - Old and New Challenges - Gerald M. Easter: Taxation and State Re-Formation in Russia: Policy, Capacity, Compliance - Béla Janky: Social Structure, Transition, and Public Attitudes towards Tax Evasion in Hungary - Katarina Ott: What do State Capacity and Trust Have to Do with the Evolution of the Informal Economy and Tax Evasion in Croatia? - Gabriel Badescu: Trust, Corruption and Tax Evasion in Romania - Jan Hanousek/Filip Palda: The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis - David Tumanyan: Tax Administration and Evasion in Armenia.