Relative trust and tax morale

Eva Matthaei, Ho Fai Chan, Charlotte Schmidt and Benno Torgler

Economic and Political Studies, 2023, vol. 11, issue 3, 400-418

Abstract: This paper investigates the importance of trust in international institutions for the development of tax morale by focussing on interactions between trust in the national government and trust in the European Union (EU) or trust in the United Nations (UN). Using large-scale survey data from European countries, we provide evidence that all three trust variables are significantly related to the individual level of tax morale. Overall, the results regarding trust in the EU and the UN are very similar, while trust in the national government appears to be the main factor in driving tax morale. However, depending on the national context, trust in the national government interacts differently with trust in different international institutions with respect to the shaping of tax morale.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/20954816.2022.2157235 (text/html)
Access to full text is restricted to subscribers.

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:taf:repsxx:v:11:y:2023:i:3:p:400-418

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/reps20

DOI: 10.1080/20954816.2022.2157235

Access Statistics for this article

Economic and Political Studies is currently edited by Qing He and Cunna Li

More articles in Economic and Political Studies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().