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Journal of Community & Applied Social Psychology
Article . 2025 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Exploring the Morality of Tax Morale

Authors: Žiga Puklavec; Olga Stavrova; Christoph Kogler; Marcel Zeelenberg;

Exploring the Morality of Tax Morale

Abstract

ABSTRACTTax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale. Three studies investigated associations between moral ideals, as defined by Moral Foundations Theory, and tax morale. Study 1 (N = 103,474; 57 countries) examined how national differences in moral foundations predict individuals' tax morale. Study 2 (N = 1019) and Study 3 (N = 1001) focused on individual‐level differences. All studies employed multiverse analyses, iterating through multiple combinations of control variables. Despite the apparent semantic similarities between morality and tax morale, consistent empirical connections emerged only with respect to individualising foundations, in particular, fairness. Findings provide first evidence for the role of morality in tax morale, while contributing to a better understanding of why people pay taxes.

Countries
Netherlands, Germany
Keywords

Tax morale, Fairness, SDG 17 - Partnerships for the Goals, multiverse analysis, moral foundations, 150, fairness, Moral foundations, morality, Morality, 300, tax morale, Multiverse analysis

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
Green
hybrid