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Journal Article

The last refuge of a scoundrel? Patriotism and tax compliance

MPS-Authors
http://pubman.mpdl.mpg.de/cone/persons/resource/persons51208

Konrad,  Kai A.
Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons51240

Qari,  Salmai
Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;

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Citation

Konrad, K. A., & Qari, S. (2012). The last refuge of a scoundrel? Patriotism and tax compliance. Economica, 79(315), 516-533.


Cite as: http://hdl.handle.net/11858/00-001M-0000-000F-3E23-7
Abstract
We link two cross-country datasets to analyse the relationship between individuals' patriotism and attitudes toward tax compliance. The datasets contain a number of variables that shape individuals' opportunities as well as expected benefits from tax evasion. We find a robust positive association between patriotism and tax compliance. The findings survive a variety of robustness checks, including an instrumental variables estimation to tackle the possible endogeneity of patriotism.