Is there a cultural component in tax morale? Evidence from immigrants in Europe

Authors Organisations
Type Article
Original languageEnglish
Pages (from-to)104–119
JournalJournal of Economic Behavior and Organization
Early online date30 Sep 2013
Publication statusPublished - Dec 2013
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In this paper we examine the existence of a cultural component in individual tax morale. To identify the effect of culture we use immigrant data drawn from the European Social Survey. We find that culture is a significant determinant of tax morale: the level of tax morale in the country of immigrant origin influences individual tax morale in the destination country. The result is robust to the inclusion of a wide set of individual and aggregate controls and persists across different population segments.


  • Tax morale, Culture, Europe, Immigrants