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Culture, Immigration and Tax Compliance

Author

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  • Antoine Malézieux
  • Benno Torgler

Abstract

Although understanding how multiculturalism shapes society is imperative in today's globalized world, insights on certain behavior domains remain limited, including those on tax compliance among domestic versus foreign taxpayers. Our meta-study of laboratory tax experiments analyzes over 50,000 tax declaration decisions by almost 5,000 subjects entailing 95 nationalities. Not only do immigrant participants exhibit signicantly less tax compliance than natives even with controls for numerous covariates, but tax compliance correlates positively with tax morale, which in turn also interacts signicantly with immigration status. Few variablesmainly linked to politicsinuenced the gap of compliance between natives and immigrants.

Suggested Citation

  • Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
    • Handle: RePEc:cra:wpaper:2021-23
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    References listed on IDEAS

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    Cited by:

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    2. Casal, Sandro & Faillo, Marco & Mittone, Luigi, 2022. "I want to pay! - Identifying the Unconditional Tax Propensity (UTP)," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 103-114.

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    More about this item

    Keywords

    Tax evasion; Immigration; Meta-analysis;
    All these keywords.

    JEL classification:

    • C9 - Mathematical and Quantitative Methods - - Design of Experiments
    • H0 - Public Economics - - General
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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