The evolution of tax morale in modern Spain


Autoria(s): Martin-Vasquez, Jorge; Torgler, Benno
Data(s)

2009

Resumo

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.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/32377/

Publicador

M.E. Sharpe, Inc

Relação

http://eprints.qut.edu.au/32377/1/COVERSHEET_32377.pdf

DOI:10.2753/JEI0021-3624430101

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

Direitos

Copyright 2009 M.E. Sharpe Inc.

Fonte

QUT Business School; School of Economics & Finance

Palavras-Chave #140213 Public Economics- Public Choice #140299 Applied Economics not elsewhere classified #140214 Public Economics- Publically Provided Goods #Spain #Tax morale #Tax compliance #Endogenous preferences
Tipo

Journal Article