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The determinants of tax morale in comparative perspective: Evidence from European countries

  • Lago-Peñas, Ignacio
  • Lago-Peñas, Santiago

Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004-2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations.

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Article provided by Elsevier in its journal European Journal of Political Economy.

Volume (Year): 26 (2010)
Issue (Month): 4 (December)
Pages: 441-453

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Handle: RePEc:eee:poleco:v:26:y:2010:i:4:p:441-453
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