English title: Is there a cultural component in tax morale? Evidence from immigrants in Europe

Author(s): Yannis Kountouris - Kyriaki Remoundou -

Language: English

Type: Journal article

Year: 2013


In this paper we examine the existence of a cultural component in individual tax morale. To identify the effect of culture we use immigrant data drawn from the European Social Survey. We find that culture is a significant determinant of tax morale: the level of tax morale in the country of immigrant origin influences individual tax morale in the destination country. The result is robust to the inclusion of a wide set of individual and aggregate controls and persists across different population segments.

Volume: 96

Issue: 0

From page no: 104

To page no: 119

Refereed: Yes

DOI: 10.1016/J.JEBO.2013.09.010

Journal: Journal of Economic Behavior and Organization