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Tax Morale in Spain: A Study into Some of Its Principal Determinants

  • Ramón María-Dolores
  • Gloria Alarcón
  • María Encarnación Garre

In this paper, the role of certain determinant factors of tax morale in Spain will be analyzed through information provided by the Survey into Tax Morale in Spain, which had a remit that covered the entirety of the national territory. To this end, discrete choice models have been employed, and a particular relevance of a number of categorical variables, as well as some macroeconomic variables have been observed. The relevant role that socioeconomic variables play, such as the age and gender of each interviewee, is prominent and observable, as is the importance of other factors - such as that of the interviewee's having presented their income tax return or their belief that immigrants have to make contributions - in positively indicating the interviewee's level of tax morale. It is also observed that, in regions with a higher GDP per capita, a lower rate of unemployment or the greater strength of the construction sector, the level of tax morale is considerably lower than the mean.

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Article provided by M.E. Sharpe, Inc. in its journal Journal of Economic Issues.

Volume (Year): 44 (2010)
Issue (Month): 4 (December)
Pages: 855-876

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Handle: RePEc:mes:jeciss:v:44:y:2010:i:4:p:855-876
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