Is tax morale culturally driven?

Abstract Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute this literature by investigating whether morale, an individual's intrinsic non-pecuniary motivation comply with taxes, is associated cultural values (following Hofstede's typology) held individual. The analysis exploits four waves European Values Survey (1981–2010) across 48 countries. dimensions are constructed through a polychoric principal component on set relevant survey items consistent definitions. Ordered logit estimations suggest that although individualism and femininity higher power distance uncertainty avoidance lower morale. These results remain as we increase level granularity our investigation within-region analyses and, subsequently, within-cohort analyses. argue these inevitably enrich emerging debate about citizens' institutions. They indicate societal culture well individual considered when designing policies aiming improve compliance.