Utilizad este identificador para citar o enlazar este documento: http://hdl.handle.net/2072/290762

Education and tax morale
Rodríguez Justicia, David
Universitat Rovira i Virgili. Departament d'Economia; Theilen, Bernd, 1965-
While the determinants of tax morale have been widely studied in the literature, surprisingly, the fundamental influence of education on tax morale has yet to be investigated. Given the insights in the psychological and political science literature about the role of education in the formation of social values, in this paper, we analyze two channels through which education shapes tax morale. We find that while the tax morale of individuals that are net receivers of welfare state benefits increases with their educational level, it decreases with educational level among those who are net contributors. Furthermore, our results indicate that the more highly educated, who have been shown to be better able to assess information in the media on public affairs, exhibit higher levels of tax morale in countries that have better quality public services, a fairer tax system and more transparent institutions. JEL classification: H26; H52; I25 Key words: Tax morale; Tax compliance; Education; Welfare state benefits; Trust in public institutions
2017
336 - Finances. Banca. Moneda. Borsa
37 - Educació. Ensenyament. Formació. Temps lliure
Frau fiscal
Educació moral
Educació i desenvolupament
L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons: http://creativecommons.org/licenses/by-nc-nd/4.0/
40 p.
Documento de trabajo
Universitat Rovira i Virgili. Centre de Recerca en Economia Industrial i Economia Pública
Documents de treball del Departament d'Economia;2017-06
         

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