As the link between tax compliance and tax morale is found to be robust, finding thedeterminants of tax morale can help to understand and fight tax evasion. In this paper weanalyze the effect of progressive taxation on tax morale in a cross-country approach – whichhas not been investigated...

Whether observed differences in redistributive policies across countries are the result ofdifferences in social preferences or efficiency constraints is an important question that pavesthe debate about the optimality of welfare regimes. To shed new light on this question, weestimate labor supply...