June 2005
Culture Differences and Tax Morale in the United States and in Europe
This article discusses the role of cultural differences across countries as determinants of an individual's attitude toward paying taxes. The authors investigate tax morale in the US and Spain and include data from other European countries into their multivariate analysis. They conclude that tax morale differs across countries, explains the size of the shadow economy and that the US citizens have the highest tax morale across the populations investigated.
© 2005 Leitner Program
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Author:
James Alm, Benno Torgler
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Volume:
2005
Issue:
14
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