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What shapes attitudes toward paying taxes? Evidence from multicultural european countries

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Author Info
Friedrich G. Schneider () (Department of Economics, Johannes Kepler University Linz, Austria)
Benno Torgler () (Whitney and Betty MacMillan Center for International and Area Studies, Yale University)

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Abstract

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Thus, this paper is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using datasets from the World Values Survey and the European Values Survey.

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Paper provided by Department of Economics, Johannes Kepler University Linz, Austria in its series Economics working papers with number 2006-08.

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Date of creation: Jul 2006
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Handle: RePEc:jku:econwp:2006_08

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  1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
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  2. Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich, 2008. "Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," IZA Discussion Papers 3447, Institute for the Study of Labor (IZA). [Downloadable!]
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  3. Liliane Karlinger, 2008. "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," Vienna Economics Papers 0802, University of Vienna, Department of Economics. [Downloadable!]
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  4. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
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  5. Benno Torgler & Neven T. Valev, 2006. "Women and Illegal Activities: Gender Differences and Women’s Willingness to Comply over Time," CREMA Working Paper Series 2006-15, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
  6. Benno Torgler & Neven T. Valev, 2007. "Public Attitudes Toward Corruption and Tax Evasion: Investigating the Role of Gender Over Time," School of Economics and Finance Discussion Papers and Working Papers Series 214, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
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