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
– Stanisław 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 Bădescu: 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.