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The Evolution of Tax Morale in Modern Spain

  • Jorge Martinez-Vazquez
  • Benno Torgler

    ()

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://external-apps.qut.edu.au/business/documents/discussionPapers/2008/Torgler224_doc.pdf
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Paper provided by School of Economics and Finance, Queensland University of Technology in its series School of Economics and Finance Discussion Papers and Working Papers Series with number 224.

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Length: 2 pages
Date of creation: 14 Aug 2007
Date of revision: 12 Aug 2008
Publication status: Published
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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  37. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
  38. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
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