Social Identities, Ethnic Diversity, and Tax Morale
AbstractThis article investigates the impact of individualsâ€™ social identities on their tax attitudes and how these effects on the micro level are translated to the impact of a countryâ€™s ethnic heterogeneity on the publicâ€™s overall tax morale. The author finds that both ethnic and national identities play important roles shaping tax morale, and these effects depend on the countryâ€™s population heterogeneity. Overall, ethnically fractionalized countries have poorer tax morale than homogeneous ones, suggesting a higher cost of tax collection for the former. This is consistent with previous findings that suggest detrimental impact of ethnic fractionalization on public sector performance.
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Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 38 (2010)
Issue (Month): 2 (March)
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- Paolo Masella, 2013. "National identity and ethnic diversity," Journal of Population Economics, Springer, vol. 26(2), pages 437-454, April.
- James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
- Constant, Amelie F. & Zimmermann, Klaus F., 2012. "Immigrants, Ethnic Identities and the Nation-State," IZA Discussion Papers 7020, Institute for the Study of Labor (IZA).
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