Tax Morale and Perceived Intergenerational Mobility: a Machine Learning Predictive Approach

Rocco Caferra and Andrea Morone

MPRA Paper from University Library of Munich, Germany

Abstract: The purpose of this paper is to investigate the linkage between the perceived intergenerational mobility and the preferences for tax payment. Unfortunately, we do not have a unique dataset, however missing data might be predicted by employing di�erent methods. We compare the efficiency of k-nearest-neighbors (kNN), Random Forest (RF) and Tobit-2-sample-2-Stage (T2S2S) techniques in predicting the perceived inter- generational mobility, hence we exploit the predicted values to estimate the relation with tax morale. Results provide evidence of a strong negative relation between perceived mobility and tax cheating, suggesting that fairness in tax payment has also to be seen on the light of the perceived efficiency of the welfare state in providing more opportunities across generations.

Keywords: intergenerational mobility; tax morale; missing data (search for similar items in EconPapers)
JEL-codes: D63 I31 I32 (search for similar items in EconPapers)
Date: 2019-04
New Economics Papers: this item is included in nep-big, nep-cmp and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:93171

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