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Ideological alignment, public sector size and tax morale: empirical evidence from OECD economies

  • Identification data

    Identifier: imarina:9331028
    Handle: https://hdl.handle.net/20.500.11797/imarina9331028
    Authors:
    Rodriguez-Justicia, DTheilen, B
    Abstract:
    This paper analyzes the extent to which ideological differences between citizens and their governments, in conjunction with the observed size of the public sector, influence taxpayers’ intrinsic motivations to pay taxes. We utilize data from the World Values Survey and the European Values Study, encompassing 23 OECD economies from 1995 to 2018. Our findings indicate that the tax morale of citizens who hold right-wing ideological views in relation to their government significantly decreases when the public sector surpasses the OECD average. Conversely, citizens who hold left-wing ideological views in relation to their government exhibit a higher intrinsic motivation to pay taxes, particularly when the public sector is considered undersized.

  • Others:

    Author, as appears in the article.: Rodriguez-Justicia, D; Theilen, B
    Department: Economia
    URV's Author/s: Rodríguez Justicia, David / Theilen, Bernd Georg
    Keywords: Consequences religiosity evasion determinants attitudes
    Abstract: This paper analyzes the extent to which ideological differences between citizens and their governments, in conjunction with the observed size of the public sector, influence taxpayers’ intrinsic motivations to pay taxes. We utilize data from the World Values Survey and the European Values Study, encompassing 23 OECD economies from 1995 to 2018. Our findings indicate that the tax morale of citizens who hold right-wing ideological views in relation to their government significantly decreases when the public sector surpasses the OECD average. Conversely, citizens who hold left-wing ideological views in relation to their government exhibit a higher intrinsic motivation to pay taxes, particularly when the public sector is considered undersized.
    Thematic Areas: Social sciences, interdisciplinary Social sciences (miscellaneous) Social sciences (all) Psychology (miscellaneous) Psychology (all) Humanities, multidisciplinary Economics, econometrics and finance (miscellaneous) Economics, econometrics and finance (all) Business, management and accounting (miscellaneous) Business, management and accounting (all) Arts and humanities (miscellaneous) Arts and humanities (all)
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: bernd.theilen@urv.cat
    Author identifier: 0000-0001-7141-2780
    Record's date: 2024-08-03
    Papper version: info:eu-repo/semantics/publishedVersion
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Papper original source: Humanities & Social Sciences Communications. 10 (1):
    APA: Rodriguez-Justicia, D; Theilen, B (2023). Ideological alignment, public sector size and tax morale: empirical evidence from OECD economies. Humanities & Social Sciences Communications, 10(1), -. DOI: 10.1057/s41599-023-02059-1
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2023
    Publication Type: Journal Publications

  • Keywords:

    Arts and Humanities (Miscellaneous),Business, Management and Accounting (Miscellaneous),Economics, Econometrics and Finance (Miscellaneous),Humanities, Multidisciplinary,Psychology (Miscellaneous),Social Sciences (Miscellaneous),Social Sciences, Interdisciplinary
    Consequences
    religiosity
    evasion
    determinants
    attitudes
    Social sciences, interdisciplinary
    Social sciences (miscellaneous)
    Social sciences (all)
    Psychology (miscellaneous)
    Psychology (all)
    Humanities, multidisciplinary
    Economics, econometrics and finance (miscellaneous)
    Economics, econometrics and finance (all)
    Business, management and accounting (miscellaneous)
    Business, management and accounting (all)
    Arts and humanities (miscellaneous)
    Arts and humanities (all)

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