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Tax morale and tax evasion reports

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  • Russo, Francesco Flaviano

Abstract

The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.

Suggested Citation

  • Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  • Handle: RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114
    DOI: 10.1016/j.econlet.2013.07.004
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    Cited by:

    1. repec:arp:tjssrr:2019:p:76-86 is not listed on IDEAS
    2. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
    3. Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    4. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
    5. Chih-Wen Mao & Wen-Chieh Wu, 2019. "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 145-166, February.
    6. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," Discussion Papers 2014/18, Free University Berlin, School of Business & Economics.
    7. Sauter, Nicolas, 2015. "Social networks as a catalyst of economic change," Economics Letters, Elsevier, vol. 134(C), pages 45-48.
    8. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research 174, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
    10. Francesco Flaviano Russo, 2018. "Reporting tax evasion," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 917-933, December.
    11. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    12. Williams Colin C. & Horodnic Ioana A., 2015. "Explaining The Prevalence Of The Informal Economy In The Baltics: An Institutional Asymmetry Perspective," European Spatial Research and Policy, Sciendo, vol. 22(2), pages 127-145, December.
    13. Nur Quratun ‘Aini Haron* & Rina Fadhilah Ismail & Nurul Nadiah Ibrahim & Siti Aisyah Kamaruzaman & Siti Syaqilah Hambali, 2018. "Exploring the Influence of Demographic Characteristics of Malaysian Citizens Towards Tax Evasion," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 943-953:5.
    14. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Self-serving bias and tax morale," Economics Letters, Elsevier, vol. 131(C), pages 91-93.

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    More about this item

    Keywords

    Tax evasion; Tax morale; Social capital;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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