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The determinants of tax morale in comparative perspective: Evidence from European countries

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  • Lago-Peñas, Ignacio
  • Lago-Peñas, Santiago
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.

Suggested Citation

  • Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
    • Handle: RePEc:eee:poleco:v:26:y:2010:i:4:p:441-453
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