Social Identities, Ethnic Diversity, and Tax Morale
This article investigates the impact of individualsâ€™ social identities on their tax attitudes and how these effects on the micro level are translated to the impact of a countryâ€™s ethnic heterogeneity on the publicâ€™s overall tax morale. The author finds that both ethnic and national identities play important roles shaping tax morale, and these effects depend on the countryâ€™s population heterogeneity. Overall, ethnically fractionalized countries have poorer tax morale than homogeneous ones, suggesting a higher cost of tax collection for the former. This is consistent with previous findings that suggest detrimental impact of ethnic fractionalization on public sector performance.
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