Autor según el artículo: Rodriguez-Justicia, D; Theilen, B
Departamento: Economia
Autor/es de la URV: Rodríguez Justicia, David / Theilen, Bernd Georg
Palabras clave: Consequences religiosity evasion determinants attitudes
Resumen: 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.
Áreas temáticas: 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)
Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/
Direcció de correo del autor: bernd.theilen@urv.cat
Identificador del autor: 0000-0001-7141-2780
Fecha de alta del registro: 2024-01-17
Versión del articulo depositado: info:eu-repo/semantics/publishedVersion
URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/
Referencia al articulo segun fuente origial: Humanities & Social Sciences Communications. 10 (1):
Referencia de l'ítem segons les normes 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
DOI del artículo: 10.1057/s41599-023-02059-1
Entidad: Universitat Rovira i Virgili
Año de publicación de la revista: 2023
Tipo de publicación: Journal Publications
Repositori URV