The Resource Tax morale and public spending inefficiency

Tax morale and public spending inefficiency

Label
Tax morale and public spending inefficiency
Title
Tax morale and public spending inefficiency
Creator
Subject
Language
eng
Summary
Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. This paper aims to shed light on the relationship between the taxpayer and the public sector; specifically, the authors investigate whether public spending inefficiency shapes individual tax morale. Combining data from Italian municipalities' balance sheets with individual data from a properly designed survey on tax morale, they find that the attitude towards paying taxes is better when resources are spent more efficiently. This evidence seems not to be driven by some confounding factor at the municipality level or by spatial sorting of citizens and proves robust to accounting for alternative measures of both inefficiency and tax morale. The authors also find that the negative effect of inefficiency is larger if the level of public spending is lower and/or the degree of fiscal autonomy is higher
Citation source
In: International tax and public finance. - Norwell. - Vol. 18 (2011), no. 6 ; p. 724-749
http://library.link/vocab/creatorName
  • Barone, G
  • Mocetti, S
Language note
English
http://library.link/vocab/subjectName
  • tax morale
  • tax compliance
  • public sector
Label
Tax morale and public spending inefficiency
Instantiates
Publication
Label
Tax morale and public spending inefficiency
Publication

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