The determinants of tax morale in comparative perspective: Evidence from a multilevel analysis

• Autores: Ignacio Lago Peñas, Santiago Lago Peñas
• Localización: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía, ISSN 1578-0252, Nº 2, 2008, págs. 3-30
• Idioma: inglés
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen

  • 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.