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

Lago-Penas, Ignacio; Peñas, Santiago Lago

doi:10.1016/j.ejpoleco.2010.06.003

Cited by 182 publications

(107 citation statements)

References 37 publications

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“…the opportunity cost of high tax morale) increases (Heinemann 2011). Increases in individuals' income have been found to be negatively related to tax morale in empirical studies (Heinemann 2011;Lago-Peñas and Lago-Peñas 2010;Torgler 2003c;Yew et al 2015).…”

Section: Methods Datamentioning

confidence: 99%

“…In empirical studies, self-employed and business owners have been found to have lower tax morale than other individuals (Alm et al 2010;Lago-Peñas and Lago-Peñas 2010;Torgler 2003bTorgler , d, 2012Yew et al 2015). While these studies have shown that there are differences between the employed and self-employed, the data used in these studies on business owners and managers are limited and prevent greater focus on these individuals and the circumstances of their businesses.…”

Section: Introductionmentioning

confidence: 95%

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To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment

2017

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In order to understand how the environment influences business owner/managers' attitudes towards tax morale, we build a theoretical model based on a neo-institutionalist framework. Our model combines three complementary perspectives on institutions-normative, cultural-cognitive and regulatory-instrumental. This enables a broader understanding of factors that influence business owner-managers' attitudes towards tax evasion. We test the resulting hypotheses using regression analysis on survey data on business owner/managers in Latvia-a transition country, which has undergone massive institutional changes since it was part of the Soviet Union over 25 years ago. We find that legitimacy of the tax authorities and the government (normative dimension), feeling of belonging to the nation (cultural-cognitive dimension) and perceptions of the risk and severity of punishment (regulatory-instrumental dimension) are all associated with higher tax morale for business owners and managers.

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Section: Methods Datamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 95%

To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment

2017

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“…Older individuals are more likely to have high tax morale, as are women, churchgoers, and those who are married; the self-employed have lower morale (Alm & Torgler 2007;Lago-Pe-as & Lago-Pe-as 2010). These patterns in compliance are explained by adherence to norms of morality and susceptibility to social pressure.…”

Section: Tax Attitudes: System Characteristics and Individual Level Mmentioning

confidence: 99%

The size and shape of government: preferences over redistributive tax policy

Barnes

2014

Socio-Economic Review

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“…In many cases, they have been omitted due to the lack of data (see discussion in Alm and Torgler, 2006;Cummings et al, 2009), although there are some exceptions: voting behavior, for example, is included in Prieto et al (2006). Still, Lago-Penas andLago-Penas (2010) contend that political attitude tends to be statistically significant and positively correlated with tax morale. Torgler and Schneider (2006) use "trust in state institutions", "national pride", and "prodemocratic attitudes" as indicators for political attitudes in their cross-country investigation of tax compliance and find a positive impact on tax compliance.…”

Section: 3 Endogeneity and Spatial Correlationmentioning

confidence: 99%

Tax Return as a Political Statement

2012

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may AbstractThe accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as political statements. By openly acknowledging one's personal income an individual can signal the strength of one's position, or, on the contrary, the submissiveness to the political leadership. In this paper we explore the idea of the tax return as a political statement and test it using a unique dataset of the tax returns filed by the Russian regional governors and the members of their families for the year 2009. Our results conjecture that Russian governors may deliberately file their tax return as a political statement to signal their strength vis-à-vis the central government.

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

Cited by 182 publications

References 37 publications

To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment

To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment

The size and shape of government: preferences over redistributive tax policy

Tax Return as a Political Statement

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