Tax morale and tax evasion reports

The study proposes a new measure of tax morale for Italy based on voluntary tax evasion reports. Using this measure, I detected a positive relationship between tax morale and social capital, political participation, and immigration, but a negative relationship between tax morale and the dissatisfaction with public services and unemployment.

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Year of publication:	2013
Authors:	Russo, Francesco Flaviano
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 121.2013, 1, p. 110-114
Publisher:	Elsevier
Subject:	Tax evasion \| Tax morale \| Social capital

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Type of publication:	Article
Classification:	H26 - Tax Evasion ; K34 - Tax Law
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010702772