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The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
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Journal Article
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
2012
Overview
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.
