The Evolution of Tax Morale in Modern Spain

Jorge Martinez-Vazquez () and Benno Torgler

No 03-2007, Working Papers from Institute of Local Public Finance

Abstract: This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. The analysis uses survey data from two sources: the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981, 1990, 1995, and 1999/2000. The study of the evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during that period.

Keywords: Spain; Tax morale; Tax compliance; Constitutional and political changes; fiscal system; endogenous preferences (search for similar items in EconPapers)
JEL-codes: H26 H73 K42 O17 Z13 (search for similar items in EconPapers)
Pages: 35 pages
Date: 2007-11
New Economics Papers: this item is included in nep-acc, nep-his, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Related works:
Journal Article: The Evolution of Tax Morale in Modern Spain (2009)
Working Paper: The Evolution of Tax Morale in Modern Spain (2007)
Working Paper: The Evolution of Tax Morale in Modern Spain (2005)
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Persistent link: https://EconPapers.repec.org/RePEc:lpf:wpaper:03-2007

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