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The Evolution of Tax Morale in Modern Spain

This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. The analysis uses survey data from two sources: the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981, 1990, 1995, and 1999/2000. The study of the evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during that period.

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File URL: http://icepp.gsu.edu/files/2015/03/ispwp0719.pdf
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Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0719.

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Length: 49 pages
Date of creation: 01 Aug 2007
Date of revision:
Handle: RePEc:ays:ispwps:paper0719
Contact details of provider: Phone: 404-413-0235
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Web page: http://aysps.gsu.edu/isp/index.html

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