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 -

Language: English

Type: Journal article

Year: 2010

Abstract

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.

Volume: 26

Issue: 4

From page no: 441

To page no: 453

Refereed: Yes

DOI: 10.1016/J.EJPOLECO.2010.06.003

Journal: European Journal of Political Economy

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