Is there a cultural component in tax morale? Evidence from immigrants in Europe

Yiannis Kountouris, Kyriaki Remoundou

Allbwn ymchwil: Cyfraniad at gyfnodolynErthygladolygiad gan gymheiriaid

31 Dyfyniadau(SciVal)

Crynodeb

In this paper we examine the existence of a cultural component in individual tax morale. To identify the effect of culture we use immigrant data drawn from the European Social Survey. We find that culture is a significant determinant of tax morale: the level of tax morale in the country of immigrant origin influences individual tax morale in the destination country. The result is robust to the inclusion of a wide set of individual and aggregate controls and persists across different population segments.
Iaith wreiddiolSaesneg
Tudalennau (o-i)104–119
CyfnodolynJournal of Economic Behavior and Organization
Cyfrol96
Dyddiad ar-lein cynnar30 Medi 2013
Dynodwyr Gwrthrych Digidol (DOIs)
StatwsCyhoeddwyd - Rhag 2013

Ôl bys

Gweld gwybodaeth am bynciau ymchwil 'Is there a cultural component in tax morale? Evidence from immigrants in Europe'. Gyda’i gilydd, maen nhw’n ffurfio ôl bys unigryw.

Dyfynnu hyn