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The evolution of tax morale in modern Spain

Martin-Vasquez, Jorge & Torgler, Benno (2009) The evolution of tax morale in modern Spain. Journal of Economic Issues, 43(1), pp. 1-28.

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Abstract

This paper studies the evolution of tax morale in Spain in the post-France era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. Te analysis uses suevey data from two sources; the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981,1990, 1995 and 1999/2000. The sutudy of evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during this period.

Impact and interest:

14 citations in Scopus
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12 citations in Web of Science®

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Full-text downloads:

14 since deposited on 21 Oct 2010
6 in the past twelve months

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ID Code: 32377
Item Type: Journal Article
Additional URLs:
Keywords: Spain, Tax morale, Tax compliance, Endogenous preferences
DOI: 10.2753/JEI0021-3624430101
ISSN: 0021-3624
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Public Choice (140213)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Applied Economics not elsewhere classified (140299)
Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Public Economics- Publically Provided Goods (140214)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Economics & Finance
Copyright Owner: Copyright 2009 M.E. Sharpe Inc.
Deposited On: 21 Oct 2010 12:10
Last Modified: 01 Mar 2012 00:03

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