What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
نویسندگان
چکیده
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Thus, this paper is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using datasets from the World Values Survey and the European Values Survey. JEL Classification: H26, H73
منابع مشابه
Civic Cooperation, Pro-Environment Attitudes, and Behavioral Intentions
Using data from approximately 30,000 individuals in over 30 countries, we find evidence that an individual’s pro-environment attitudes and behavioral intentions to pay higher taxes to protect the natural environment are positively associated with her attitudes toward civic cooperation. The influence of civic cooperation on environmental attitudes varies with the level of development and the env...
متن کاملFood Taxes: A New Holy Grail?
In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective:...
متن کاملThe Role of Multicultural Education in Constructing a Democratic-pluralistic Society in Iran
Multicultural education, as an educational reform movement, has been given ample attention since 1960s. It has sought to promote the democratic values and educational equality in culturally and racially diverse communities. One of the most important issues at the forefront of education in multi-ethnic societies is how to bring social cohesion by helping people from different cultural, racial, l...
متن کاملBribes vs. Taxes: Market Structure and Incentives∗
Firms in developing countries often avoid paying taxes by making informal payments to business tax inspectors. These bribes increase the cost of operating a business, and the price charged to consumers. To decrease these costs, we designed a feedback incentive scheme for business tax inspectors that rewards them according to the anonymous evaluation submitted by inspected firms. The scheme incr...
متن کاملTeacher interpersonal competence for Dutch secondary multicultural classrooms
In the Netherlands, as in many European countries, classrooms display a growing cultural diversity. There is only very limited empirically supported data on the interpersonal competence teachers need in Dutch classrooms and studies from other countries cannot be generalized because of differences in the composition of the student population. This paper reports on an exploratory study in two sch...
متن کامل