This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme) and the macro data of the size of the...

El presente trabajo tiene como finalidad analizar las preferencias que los individuos muestran respecto a la protección del medioambiente, mediante la aceptación de incrementos impositivos que permitan a los diferentes Estados obtener ingresos a fin de implementar políticas de preservación...

This paper studies the evolution of tax morale in Spain in the post-Franco 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. The analysis uses survey data from...

The literature on social capital has strongly increased in the last two decades, but there still is a lack of substantial empirical evidence about the determinants of international trust. This empirical study analyses a cross-section of individuals, using micro-data from the World Values Survey,...

The following paper examines the different options to finance local public infrastructure in Ethiopia based on the assumption that the federal government of Ethiopia will not provide any guarantees for local borrowing. Besides a detailed description of the local public finance system and the...

Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour. While there have been numerous studies that have explored tax...