Belmonte, Alessandro and Dell'Anno, Roberto and Teobaldelli, Désirée Tax morale, aversion to ethnic diversity, and decentralization. European Journal of Political Economy. ISSN 0176-2680 (In Press) (2017)
Full text not available from this repository.Abstract
This paper analyzes theoretically and empirically the relationship between individuals' aversion to ethnic diversity, the degree of fiscal and political decentralization, and tax morale. We present a model showing how higher degrees of individuals' aversion to ethnic diversity may reduce tax morale and why this effects may be smaller in decentralized political and fiscal systems. We test these results by using individual data from the World Value Survey and several measures of decentralization. Our estimates robustly confirm that higher degrees of individuals' aversion to ethnic diversity are associated to lower tax morale and that this correlation is smaller or null in decentralized systems.
| Item Type: | Article |
|---|---|
| Identification Number: | https://doi.org/10.1016/j.ejpoleco.2017.12.004 |
| Uncontrolled Keywords: | Keywords: Tax morale; Aversion to ethnic diversity; Decentralization; Ethnic fragmentation. JEL classification: J15; H26; H73 |
| Subjects: | H Social Sciences > HB Economic Theory |
| Research Area: | Economics and Institutional Change |
| Depositing User: | Alessandro Belmonte |
| Date Deposited: | 02 Feb 2018 11:21 |
| Last Modified: | 02 Feb 2018 11:21 |
| URI: | http://eprints.imtlucca.it/id/eprint/3858 |
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