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Social Identities, Ethnic Diversity, and Tax Morale


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  • Sherry Xin Li

    (School of Economic, Political and Policy Sciences (EPPS), University of Texas at Dallas, Richardson, TX, USA,

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    This article investigates the impact of individuals’ social identities on their tax attitudes and how these effects on the micro level are translated to the impact of a country’s ethnic heterogeneity on the public’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 country’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 Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 38 (2010)
    Issue (Month): 2 (March)
    Pages: 146-177

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    Handle: RePEc:sae:pubfin:v:38:y:2010:i:2:p:146-177

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    Related research

    Keywords: social identity; ethnic fragmentation; tax morale;


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    Cited by:
    1. Paolo Masella, 2013. "National identity and ethnic diversity," Journal of Population Economics, Springer, Springer, vol. 26(2), pages 437-454, April.
    2. 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).
    3. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics, University of Canterbury, Department of Economics and Finance 11/35, University of Canterbury, Department of Economics and Finance.


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