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

Ignacio Lago-Penas; Santiago Lago-Penas

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

机译：比较视角下税收士气的决定因素：来自欧洲国家的证据

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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.

机译：应用多层次模型，我们认为税收的士气是个人和环境变量的函数。本文提供的证据基于2004-2005年欧洲社会调查和有关机构设置的信息，表明欧洲国家的税收士气一方面随社会人口统计学特征，个人理财经历，政治态度而有系统地变化，另一方面是GDP和税收安排。此外，跨国跨国公司在税收士气上的差异也与种族和语言的细分化有关。

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来源
《European journal of political economy》 |2010年第4期|p.441-453|共13页
作者
Ignacio Lago-Penas; Santiago Lago-Penas;
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作者单位

Universitat Pompeu Fabra, Department of Social and Political Sciences, Ramon Trias Fargas 25-27, 08005 Barcelona, Spain;

University of Vigo, Campus Universitario, 32004, Ourense, Spain,REDE, Vigo, Spain,IEB, Barcelona, Spain;

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正文语种 eng
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关键词
tax burden; tax compliance; tax morale; taxpayers; fiscal equalization;

机译：税收负担;税务合规;税收士气纳税人;财政均等化;

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

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