
handle: 10419/51749
Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual tax morale using a cross-country approach—a research question that has not been investigated in the existing literature. Our theoretical analysis leads to two testable predictions. First, an individual’s tax morale is higher, the more progressive the tax schedule is. Second, the positive impact of tax progressivity on tax morale declines with income. In our empirical analysis we make use of a unique dataset of tax progressivity measures, namely the World Tax Indicators, and follow most of the tax morale literature by employing the World Values Survey to measure individual tax morale. Controlling for a wide range of potential confounders, we are able to confirm both hypotheses in our empirical analysis.
330, ddc:330, H24, H26, Tax Morale, Tax Compliance, Progressivity, Taxation, Redistribution, redistribution, tax morale, tax compliance, progressivity, taxation, redistribution, progressivity, D7, tax compliance, taxation, D31, tax morale, jel: jel:D31, jel: jel:H26, jel: jel:H24, jel: jel:D7
330, ddc:330, H24, H26, Tax Morale, Tax Compliance, Progressivity, Taxation, Redistribution, redistribution, tax morale, tax compliance, progressivity, taxation, redistribution, progressivity, D7, tax compliance, taxation, D31, tax morale, jel: jel:D31, jel: jel:H26, jel: jel:H24, jel: jel:D7
| 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). | 74 | |
| 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. | Top 10% | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Top 10% | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
