Explaining cross-national variations in tax morality in the European Union: an exploratory analysis
The aim of this paper is to conduct an exploratory analysis of factors that might explain the cross-national variations in the level tax morality across the European Union. In order to do this, three competing explanations for the cross-national variations in tax morality will be evaluated which va...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Tallinn University
2014-06-01
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| Series: | Studies of Transition States and Societies |
| Subjects: | |
| Online Access: | http://publications.tlu.ee/index.php/stss/article/view/170/133 |
| _version_ | 1818237381476614144 |
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| author | Colin C. Williams Álvaro Martínez |
| author_facet | Colin C. Williams Álvaro Martínez |
| author_sort | Colin C. Williams |
| collection | DOAJ |
| description | The aim of this paper is to conduct an exploratory analysis of factors that might explain the cross-national variations in the level tax morality across the European Union. In order to do this, three competing explanations for the cross-national variations in tax morality will be evaluated which variously view lower levels of tax morality to be a result of either: under-development (a modernisation explanation); high taxes, state corruption and too much state interference (a neo-liberal explanation), or too little state redistribution and intervention to protect citizens (a structuralist explanation). Evaluating the cross-national variations in tax morality reported in a 2007 Eurobarometer survey using multilevel econometric techniques, the finding is that the tax morality of a baseline European citizen is higher in more developed and less corrupt nations and in countries with higher levels of taxation, social protection and redistribution. The outcome is a call for a synthesis of the three explanations in the form of a new neo-modernisation explanation which, contrary to neo-liberal discourse, argues that developed nations with higher levels of taxation, greater levels of social protection and higher levels of redistribution have higher levels of tax morality. The tentative policy implications are then discussed. |
| first_indexed | 2024-12-12T12:24:51Z |
| format | Article |
| id | doaj.art-466e532de0e443df95e8124355d0a76d |
| institution | Directory Open Access Journal |
| issn | 1736-8758 1736-8758 |
| language | English |
| last_indexed | 2024-12-12T12:24:51Z |
| publishDate | 2014-06-01 |
| publisher | Tallinn University |
| record_format | Article |
| series | Studies of Transition States and Societies |
| spelling | doaj.art-466e532de0e443df95e8124355d0a76d2022-12-22T00:24:34ZengTallinn UniversityStudies of Transition States and Societies1736-87581736-87582014-06-0161518Explaining cross-national variations in tax morality in the European Union: an exploratory analysisColin C. WilliamsÁlvaro MartínezThe aim of this paper is to conduct an exploratory analysis of factors that might explain the cross-national variations in the level tax morality across the European Union. In order to do this, three competing explanations for the cross-national variations in tax morality will be evaluated which variously view lower levels of tax morality to be a result of either: under-development (a modernisation explanation); high taxes, state corruption and too much state interference (a neo-liberal explanation), or too little state redistribution and intervention to protect citizens (a structuralist explanation). Evaluating the cross-national variations in tax morality reported in a 2007 Eurobarometer survey using multilevel econometric techniques, the finding is that the tax morality of a baseline European citizen is higher in more developed and less corrupt nations and in countries with higher levels of taxation, social protection and redistribution. The outcome is a call for a synthesis of the three explanations in the form of a new neo-modernisation explanation which, contrary to neo-liberal discourse, argues that developed nations with higher levels of taxation, greater levels of social protection and higher levels of redistribution have higher levels of tax morality. The tentative policy implications are then discussed.http://publications.tlu.ee/index.php/stss/article/view/170/133tax moralitytaxationneo-liberalismsocial Europeinformal economy |
| spellingShingle | Colin C. Williams Álvaro Martínez Explaining cross-national variations in tax morality in the European Union: an exploratory analysis Studies of Transition States and Societies tax morality taxation neo-liberalism social Europe informal economy |
| title | Explaining cross-national variations in tax morality in the European Union: an exploratory analysis |
| title_full | Explaining cross-national variations in tax morality in the European Union: an exploratory analysis |
| title_fullStr | Explaining cross-national variations in tax morality in the European Union: an exploratory analysis |
| title_full_unstemmed | Explaining cross-national variations in tax morality in the European Union: an exploratory analysis |
| title_short | Explaining cross-national variations in tax morality in the European Union: an exploratory analysis |
| title_sort | explaining cross national variations in tax morality in the european union an exploratory analysis |
| topic | tax morality taxation neo-liberalism social Europe informal economy |
| url | http://publications.tlu.ee/index.php/stss/article/view/170/133 |
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