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The determinants of tax morale in comparative perspective: Evidence from European countries

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  • Lago-Peñas, Ignacio
  • Lago-Peñas, Santiago

Abstract

Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004-2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations.

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Bibliographic Info

Article provided by Elsevier in its journal European Journal of Political Economy.

Volume (Year): 26 (2010)
Issue (Month): 4 (December)
Pages: 441-453

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Handle: RePEc:eee:poleco:v:26:y:2010:i:4:p:441-453

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Web page: http://www.elsevier.com/locate/inca/505544

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Keywords: Tax burden Tax compliance Tax morale Taxpayers Fiscal equalization;

References

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Citations

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Cited by:
  1. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, Elsevier, vol. 121(1), pages 110-114.
  2. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 1-19.
  3. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen 2010-17, Department of Economics, University of St. Gallen.
  4. Ignacio Lago & Sandra Bermúdez & Marc Guinjoan & Pablo Simón, 2014. "Turnout and fractionalization," Working Papers, Universidade de Vigo, GEN - Governance and Economics research Network 1404, Universidade de Vigo, GEN - Governance and Economics research Network.
  5. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
  6. Mutascu, Mihai, 2012. "Influence of clime conditions on tax revenues," MPRA Paper 40324, University Library of Munich, Germany.
  7. Antonio Filippin & Carlo V. Fiorio & Eliana Viviano, 2013. "The effect of tax enforcement on tax morale," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area 937, Bank of Italy, Economic Research and International Relations Area.
  8. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 96(C), pages 104-119.
  9. Zsombor Z. Meder & Andras Simonovits & Janos Vincze, 2012. "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," IEHAS Discussion Papers, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences 1203, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
  10. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, Elsevier, vol. 34(C), pages 169-180.
  11. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, Elsevier, vol. 35(C), pages 31-46.
  12. Mutascu, Mihai, 2011. "Compulsory voting and tax revenues," MPRA Paper 33987, University Library of Munich, Germany.
  13. Möhlmann, Axel, 2013. "Persistence or Convergence? The East-West Tax Morale Gap in Germany," MPRA Paper 50766, University Library of Munich, Germany, revised 27 Jul 2013.
  14. Simonovits, András & Vincze, János & Méder, Zsombor Zoltán, 2012. "Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás
    [Tax morale and tax system: social preferences and bounded rationality]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1086-1106.

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