Publication
2006
This paper studies the evolution of tax morale in Spain in the post-Franco era. It investigates tax morale as the dependent variable and attempts to answer what actually shapes it. The empirical analysis uses survey data from two sources: the World Values Survey (WVS) and the European Values Survey (EVS). The report investigates tax morale for the years 1981, 1990, 1995 and 1999/2000.
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English (PDF, 26 pages, 208 KB) |
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Author | Jorge Martinez-Vazquez, Benno Torgler |
Series | Leitner Program Working Papers |
Issue | 1 |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2006 Leitner Program |