The determinants of tax morale in comparative perspectiveEvidence from a multilevel analysis
- Lago Peñas, Ignacio
- Lago Peñas, Santiago
ISSN: 1578-0252
Ano de publicación: 2008
Número: 2
Páxinas: 3-30
Tipo: Artigo
Outras publicacións en: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía
Resumo
Applying a multilevel econometric 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. In contrast, cross-national differences in tax morale are not related to ethnic and linguistic fractionalizations.