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Les déterminants du consentement à l’impôt en France. Analyse de l’enquête du Conseil des prélèvements obligatoires 2021

Author

Listed:
  • Pierre C. Boyer
  • Thibault Ingrand
  • Christophe Strassel

Abstract

This article presents the results of a survey conducted in 2021 to evaluate tax morale in France. Three measures of tax morale are defined and regressed on socio-economic characteristics and several opinion criteria. The econometric analysis shows that knowledge of the tax system, trust in government, and the perception of good use of public money are positively and strongly correlated with tax morale. Perception of fairness of the tax system also plays an important role: the perception of ?fair? redistribution and the perception that different income levels ?fairly contribute? are positively correlated with tax morale.

Suggested Citation

  • Pierre C. Boyer & Thibault Ingrand & Christophe Strassel, 2023. "Les déterminants du consentement à l’impôt en France. Analyse de l’enquête du Conseil des prélèvements obligatoires 2021," Revue économique, Presses de Sciences-Po, vol. 74(6), pages 895-951.
    • Handle: RePEc:cai:recosp:reco_746_0895
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    Keywords

    taxes; tax morale; tax compliance; public good; government; trust; inequality; tax authorities;
    All these keywords.

    JEL classification:

    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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