How Institutions and Attitudes Shape Tax Compliance: a Cross-National Experiment and Survey.
Tax evasion is a problem everywhere, but it is a much bigger policy problem in some countries than it is in others. The Italian government estimates that it loses more than 27 percent of total tax revenue to evasion, whereas the Swedish government estimates their "tax gap" to be less than 9 percent....
| Publicado en: | Social Forces Vol. 97; no. 3; pp. 1337 - 1365 |
|---|---|
| Autores principales: | , , |
| Formato: | Artículo |
| Publicado: |
Oxford University Press / USA
Mar2019
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=135296893&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 135296893 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00377732 SFR jtl: Social Forces issn: 00377732 maglogo: N pubinfo: dt: Mar2019 vid: 97 iid: 3 pid: 622 pub: Oxford University Press / USA artinfo: ui: 135296893 10.1093/sf/soy083 ppf: 1337 ppct: 28 formats: fmt: – @attributes: type: T – @attributes: type: P size: 636KB tig: atl: How Institutions and Attitudes Shape Tax Compliance: a Cross-National Experiment and Survey. aug: au: Pampel, Fred Andrighetto, Giulia Steinmo, Sven affil: University of Colorado Boulder European University Institute and Institute of Cognitive Sciences and Technologies, CNR, Italy, Institute for Futures Studies, Stockholm, Sweden, and Malardalen University, Västerås, Sweden European University Institute and University of Colorado Boulder su: Italy Attitude (Psychology) Cross-cultural differences Taxpayer compliance Institutions (Philosophy) Italian politics & government, 1994- Swedish politics & government, 1973- British politics & government, 2007- United States politics & government, 2009-2017 sug: subj: Attitude (Psychology) Cross-cultural differences Italy Taxpayer compliance Institutions (Philosophy) Italian politics & government, 1994- Swedish politics & government, 1973- British politics & government, 2007- United States politics & government, 2009-2017 keyword: attitudes cross-national experiments institutions taxes attitudes cross-national experiments institutions taxes ab: Tax evasion is a problem everywhere, but it is a much bigger policy problem in some countries than it is in others. The Italian government estimates that it loses more than 27 percent of total tax revenue to evasion, whereas the Swedish government estimates their "tax gap" to be less than 9 percent. What explains this variation? We test for the importance of culturally based attitudes and institutionally structured rules for taxes and benefits through a unique set of cross-national experiments and attitudinal surveys done in multiple locations across Italy, the UK, the United States, and Sweden. Participants in each location were presented with identical conditions based on institutional variations (tax rates, redistribution regimes, benefits) and asked to complete a survey afterward concerning their attitudes toward a number of social and political issues. A mixed-model analysis of the 2,537 subjects in our study reveals consistent influence of institutional scenarios and three attitude scales measuring pro-redistributive ideology, fiscal responsibility, and perceived government competence. Country effects, however, are more mixed and inconsistent. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
|---|