Abstract
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.
Original language | English |
---|---|
Pages (from-to) | 104–119 |
Journal | Journal of Economic Behavior and Organization |
Volume | 96 |
Early online date | 30 Sept 2013 |
DOIs | |
Publication status | Published - Dec 2013 |
Keywords
- Tax morale
- Culture
- Europe
- Immigrants