What shapes attitudes toward paying taxes? Evidence from multicultural european countries

Friedrich Schneider () and Benno Torgler ()
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Benno Torgler: Whitney and Betty MacMillan Center for International and Area Studies, Yale University

No 2006-08, Economics working papers from Department of Economics, Johannes Kepler University Linz, Austria

Abstract: Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Thus, this paper is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using datasets from the World Values Survey and the European Values Survey.

Date: 2006-07
New Economics Papers: this item is included in nep-eec and nep-pbe
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Citations: View citations in EconPapers (23)

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http://www.econ.jku.at/papers/2006/wp0608.pdf (application/pdf)

Related works:
Journal Article: What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries* (2007)
Working Paper: What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries (2006)
Working Paper: What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:jku:econwp:2006_08

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