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

  • Datos identificativos

    Identificador: imarina:9331028
    Handle: https://hdl.handle.net/20.500.11797/imarina9331028
    Autores:
    Rodriguez-Justicia, DTheilen, B
    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.

  • Otros:

    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: 2024-08-03
    Versión del articulo depositado: info:eu-repo/semantics/publishedVersion
    URL Documento de licencia: https://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

  • Palabras clave:

    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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