Kountouris, Yiannis; Remoundou, Kyriaki - In: Journal of Economic Behavior & Organization 96 (2013) C, pp. 104-119
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...