Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5068324 | European Journal of Political Economy | 2010 | 13 Pages |
Abstract
Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004-2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations.
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Authors
Ignacio Lago-Peñas, Santiago Lago-Peñas,