The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries
English title: The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries
Author(s): Ignacio Lago-Peñas - Santiago Lago-Peñas -
Type: Journal article
Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004–2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations.
From page no: 441
To page no: 453
Journal: European Journal of Political Economy