The Evolution of Tax Morale in Modern Spain

Jorge Martinez-Vazquez () and Benno Torgler ()

Journal of Economic Issues, 2009, vol. XLIII, issue 1, pages 1-28

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; endogenous preferences (search for similar items in EconPapers)
Date: 2009
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Related works:
Working Paper: The Evolution of Tax Morale in Modern Spain (2008)
Working Paper: The Evolution of Tax Morale in Modern Spain (2005)
Working Paper: The Evolution of Tax Morale in Modern Spain (2007)
Working Paper: The Evolution of Tax Morale in Modern Spain (2005)
Working Paper: The Evolution of Tax Morale in Modern Spain (2007)
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Persistent link: http://EconPapers.repec.org/RePEc:mes:jeciss:v:xliii:y:2009:i:1:p:1-28

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