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The determinants of tax morale in comparative perspective: Evidence from European countries

Ignacio Lago () and Santiago Lago-Peñas

European Journal of Political Economy, 2010, vol. 26, issue 4, 441-453

Abstract: Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004-2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations.

Keywords: Tax; burden; Tax; compliance; Tax; morale; Taxpayers; Fiscal; equalization (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (105)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:poleco:v:26:y:2010:i:4:p:441-453

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