Tax morale and tax evasion reports

Francesco Flaviano Russo

Economics Letters, 2013, vol. 121, issue 1, 110-114

Abstract: The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.

Keywords: Tax evasion; Tax morale; Social capital (search for similar items in EconPapers)
JEL-codes: H26 K34 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114

DOI: 10.1016/j.econlet.2013.07.004

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