Lago-Peñas, Ignacio; Lago-Peñas, Santiago - In: European Journal of Political Economy 26 (2010) 4, pp. 441-453
Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004-2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies...