Culture, Immigration and Tax Compliance

Antoine Malézieux and Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: Although understanding how multiculturalism shapes society is imperative in today's globalized world, insights on certain behavior domains remain limited, including those on tax compliance among domestic versus foreign taxpayers. Our meta-study of laboratory tax experiments analyzes over 50,000 tax declaration decisions by almost 5,000 subjects entailing 95 nationalities. Not only do immigrant participants exhibit signicantly less tax compliance than natives even with controls for numerous covariates, but tax compliance correlates positively with tax morale, which in turn also interacts signicantly with immigration status. Few variablesmainly linked to politicsinuenced the gap of compliance between natives and immigrants.

Keywords: Tax evasion; Immigration; Meta-analysis (search for similar items in EconPapers)
JEL-codes: C9 H0 H3 (search for similar items in EconPapers)
Date: 2021-06
New Economics Papers: this item is included in nep-exp, nep-int, nep-iue, nep-mig, nep-pbe, nep-pub and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2021-23

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