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The Evolution of Tax Morale in Modern Spain

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  • Jorge Martinez-Vazquez
  • Benno Torgler

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Abstract

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.

Suggested Citation

  • Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008.
  • Handle: RePEc:qut:dpaper:224
    Note: This paper will be published in the Journal of Economics Issues (ISSN: 0021-3624) The ILPF has fulfilled the wish of the two authors and the editor of the Journal of Economics Issues and for this reason you can find only the abstract of this paper in the internet since August 2008. For further information about this paper please visit hhtp://www.orgs.bucknell.edu/afee/jei/volindex.htm
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    References listed on IDEAS

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    More about this item

    Keywords

    Spain; Tax morale; Tax compliance; Constitutional and political changes; fiscal system; endogenous preferences.;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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