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Is there a cultural component in tax morale? Evidence from immigrants in Europe

  • Kountouris, Yiannis
  • Remoundou, Kyriaki
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    In this paper we examine the existence of a cultural component in individual tax morale. To identify the effect of culture we use immigrant data drawn from the European Social Survey. We find that culture is a significant determinant of tax morale: the level of tax morale in the country of immigrant origin influences individual tax morale in the destination country. The result is robust to the inclusion of a wide set of individual and aggregate controls and persists across different population segments.

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    Article provided by Elsevier in its journal Journal of Economic Behavior & Organization.

    Volume (Year): 96 (2013)
    Issue (Month): C ()
    Pages: 104-119

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    Handle: RePEc:eee:jeborg:v:96:y:2013:i:c:p:104-119
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