eprintid: 3858
rev_number: 6
eprint_status: archive
userid: 85
dir: disk0/00/00/38/58
datestamp: 2018-02-02 11:21:19
lastmod: 2018-02-02 11:21:19
status_changed: 2018-02-02 11:21:19
type: article
metadata_visibility: show
creators_name: Belmonte, Alessandro
creators_name: Dell'Anno, Roberto
creators_name: Teobaldelli, Désirée
creators_id: alessandro.belmonte@imtlucca.it
creators_id: 
creators_id: 
title: Tax morale, aversion to ethnic diversity, and decentralization
ispublished: inpress
subjects: HB
divisions: EIC
full_text_status: none
keywords: Keywords: Tax morale; Aversion to ethnic diversity; Decentralization; Ethnic fragmentation.  JEL classification: J15; H26; H73
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.
date: 2017
date_type: published
publication: European Journal of Political Economy
publisher: Elsevier
id_number: doi:10.1016/j.ejpoleco.2017.12.004
refereed: TRUE
issn: 0176-2680
official_url: http://doi.org/10.1016/j.ejpoleco.2017.12.004
related_url_url: http://eprints.imtlucca.it/3609/1/EIC_WP_7_2016.pdf
related_url_type: org
citation:   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)