relation: http://eprints.imtlucca.it/3858/
title: Tax morale, aversion to ethnic diversity, and decentralization
creator: Belmonte, Alessandro
creator: Dell'Anno, Roberto
creator: Teobaldelli, Désirée
subject: HB Economic Theory
description: 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.
publisher: Elsevier
date: 2017
type: Article
type: PeerReviewed
identifier:   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)  
relation: http://doi.org/10.1016/j.ejpoleco.2017.12.004
relation: doi:10.1016/j.ejpoleco.2017.12.004