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

Yiannis Kountouris and Kyriaki Remoundou

Journal of Economic Behavior & Organization, 2013, vol. 96, issue C, 104-119

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.

Keywords: Tax morale; Culture; Europe; Immigrants (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (41)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jeborg:v:96:y:2013:i:c:p:104-119

DOI: 10.1016/j.jebo.2013.09.010

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Journal of Economic Behavior & Organization is currently edited by Houser, D. and Puzzello, D.

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