Education and tax morale

David Rodríguez Justicia

Working Papers from Universitat Rovira i Virgili, Department of Economics

Abstract: While the determinants of tax morale have been widely studied in the literature, surprisingly, the fundamental influence of education on tax morale has yet to be investigated. Given the insights in the psychological and political science literature about the role of education in the formation of social values, in this paper, we analyze two channels through which education shapes tax morale. We find that while the tax morale of individuals that are net receivers of welfare state benefits increases with their educational level, it decreases with educational level among those who are net contributors. Furthermore, our results indicate that the more highly educated, who have been shown to be better able to assess information in the media on public affairs, exhibit higher levels of tax morale in countries that have better quality public services, a fairer tax system and more transparent institutions. JEL classification: H26; H52; I25 Key words: Tax morale; Tax compliance; Education; Welfare state benefits; Trust in public institutions

Keywords: Frau fiscal; Educació moral; Educació i desenvolupament; 336 - Finances. Banca. Moneda. Borsa; 37 - Educació. Ensenyament. Formació. Temps lliure (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-edu, nep-iue, nep-pbe and nep-soc
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/2072/290762

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:urv:wpaper:2072/290762

Access Statistics for this paper

More papers in Working Papers from Universitat Rovira i Virgili, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ariadna Casals ().