Family affairs or Government's duty? The tax morality of a mobile society

Rocco Caferra, Alessandro Cascavilla and Andrea Morone

No 2022/09, Working Papers from Economics Department, Universitat Jaume I, Castellón (Spain)

Abstract: This paper aims to shed lights on the relationship between intergenerational mobility and tax morale. We show that higher intergenerational mobility increases tax morale among European countries. This linkage is stronger and significant in countries where there is a commitment of the Government in guaranteeing more opportunities to citizens regardless of their familiar starting conditions (more defamiliarized countries). We further show that the positive linkage between intergenerational mobility and tax morale is significant only for individuals claiming for independence from their family context (i.e., those having less family ties). The results are quite robust across different estimation strategies, including an instrumental-variables methodology. This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.

Keywords: Tax Evasion and Avoidance, Job, Occupational, and Intergenerational Mobility; Promotion (search for similar items in EconPapers)
JEL-codes: H26 J62 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2022
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:jau:wpaper:2022/09

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