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The Evolution of Tax Morale in Modern Spain

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  • Jorge Martinez-Vazquez
  • Benno Torgler

Abstract

This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. The analysis uses survey data from two sources: the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981, 1990, 1995, and 1999/2000. The study of the evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during that period.

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Bibliographic Info

Paper provided by Institute of Local Public Finance in its series Working Papers with number 03-2007.

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Length: 35 pages
Date of creation: Nov 2007
Date of revision:
Handle: RePEc:lpf:wpaper:03-2007

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Web page: http://www.ilpf.de/

Related research

Keywords: Spain; Tax morale; Tax compliance; Constitutional and political changes; fiscal system; endogenous preferences;

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References

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Citations

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Cited by:
  1. Guglielmo Barone & Sauro Mocetti, 2011. "Tax morale and public spending inefficiency," International Tax and Public Finance, Springer, vol. 18(6), pages 724-749, December.
  2. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2009. "Threats in Latin American and Caribbean countries: How do inequality and the asymmetries of rules affect tax morale?," Working Papers 143, ECINEQ, Society for the Study of Economic Inequality.
  3. Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
  4. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  5. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications, The World Bank, number 6730.
  6. Liliana Bunescu & Carmen Comaniciu, 2011. "Romanian Taxpayers’ Inclination To Tax Cheating," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 19-29, April.
  7. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  8. Mutascu, Mihai, 2011. "Compulsory voting and tax revenues," MPRA Paper 33987, University Library of Munich, Germany.
  9. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  10. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.
  11. Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 73-87, March.
  12. Mariana Gerstenbluth & Natalia Melgar & Juan Pablo Pagano & Maximo Rossi, 2012. "How do inequality affect tax morale in Latin America and Caribbean?," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO.
  13. Bin Dong & Uwe Dulleck & Benno Torgler, 2009. "Conditional Corruption," School of Economics and Finance Discussion Papers and Working Papers Series 241, School of Economics and Finance, Queensland University of Technology.
  14. Johannes Koettl & Truman Packard & Claudio E. Montenegro, 2012. "In From the Shadow : Integrating Europe's Informal Labor," World Bank Publications, The World Bank, number 9377.
  15. Gloria Alarcón García & Edgardo Ayala Gaytán, 2013. "Trust in Spanish Governments: Antecedents and Consequences," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 43(2), pages 177-194, September.
  16. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  17. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  18. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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