Tax morale, aversion to ethnic diversity, and decentralization

Belmonte, Alessandro; Dell’Anno, Roberto; Teobaldelli, Désirée

doi:10.1016/j.ejpoleco.2017.12.004

Cited by 21 publications

(20 citation statements)

References 47 publications

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“…Similarly, with the results regarding the level of democracy as a structural condition, the individuals' support for democracy and democratic values are positively related to tax morale (Daude et al, 2012;Leonardo and Martinez-Vazquez, 2016;Torgler, , 2004bTorgler and Schneider, 2004). In contrast, a higher aversion to ethnic diversity is associated to lower tax morale (Belmonte et al, 2018).…”

Section: Socio-demographic Characteristics and Personal Valuesmentioning

confidence: 96%

Tax morale and institutional theory: a systematic review

Horodnic

2018

IJSSP

107

105

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Purpose-The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory. Design/methodology/approach-To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases. Findings-The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale. Research limitations/implications-The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale. Practical implications-The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures. Originality/value-This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

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Section: Socio-demographic Characteristics and Personal Valuesmentioning

confidence: 96%

Tax morale and institutional theory: a systematic review

Horodnic

2018

IJSSP

107

105

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“…Pengenaan pajak berdasar NJOP yang diatur oleh Negara sesuai dengan yang disampaikan oleh Torgler, etc. dalam (Belmonte, Dell'Anno, & Teobaldelli, 2018), perpajakan berkaitan erat dengan mekanisme demografi, pajak, dan desentraliasi, oleh karena itu perlu adanya pertimbangan pajak lahan dengan mempertimbangkan moral pembayar pajak, perbedaan etnis, dan sistem desentralisasi di sebuah Negara. Dalam pengenaan besaran pajak, selain kondisi demografi pemerintah juga mempertimbangkan desentaralisasi seiring dengan pelimpahan kewenangan urusan dalam penyelenggaraan pemerintahan daerah.…”

Section: 2unclassified

PEMUTAKHIRAN NILAI INDIKASI RATA-RATA DAN IMPLIKASINYA TERHADAP BESARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (Studi Di Kabupaten Blitar)

Sudjatno

2020

JAA

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Land as the object of Land and Property of Rural and Urban Tax (PBB-P2) has always changed in value from time to time. Considering the land value as the basis for the imposition of PBB-P2, the land value in a certain period needs to be updated, so the determination of the amount of PBB-P2 is in accordance with the actual land value. The purpose of this study is to determine the level of change of the Average Indication Value (NIR) before and after updating and to determine the effect of the updating NIR on the PBB-P2. This study uses a quantitative approach. The data used are primary and secondary data obtained through observation and documentation. The updating results show that the NIR and the Tax Object Sales Value (NJOP) in each Land Value Zone (ZNT) as a whole have increased, and the increase in NIR is higher than NJOP. Wilcoxon Signed Rank Test on NIR changes before and after updating show a significant increase before and after updating. The PBB-P2 determination based on land valuation with NIR results is greater than the land valuation method using NJOP. NIR is better to represent land value in accordance with prevailing market conditions

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“…However, this cannot be applied to the European case. In a recent paper looking at diversity, tax morale and decentralization, Belmonte et al () build a theoretical model and provide country‐level evidence showing that aversion to diversity reduces tax morale, but decentralization alleviates this problem. In their model they raise a key issue.…”

Section: Local Public Services Diversity and Regional Autonomy: Theomentioning

confidence: 99%

“…There is abundant literature in the U.S. showing that citizens in heterogeneous cities and communities are less inclined to redistributive policies and to provide public goods (Alesina and Ferrara ). In general, taxpayers are more tolerant of benefits that are seen to look after similar people: higher aversion to ethnic diversity tends to be associated also to lower tax morale (Belmonte et al ). Experimental research confirms the presence of a tension between diversity and generosity (Stichnoth and der Straeten ).…”

Section: Introductionmentioning

confidence: 99%

Does Diversity Undermine the Welfare State? Evidence from the Provision of Local Public Services in European Regions

Filippetti

2019

Kyklos

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SUMMARY The management of the welfare state in a heterogeneous society is a growing challenge in Europe. This paper investigates the relationship between diversity and the welfare state by studying the citizens’ satisfaction about public services across European regions; it also establishes a link between research on diversity and the welfare state, and fiscal federalism theory, by focusing on the provision of local public services. We employ region level indicators of the citizens’ perception of local public services, regional autonomy, and regional diversity based on nationalities. We find that i) diversity is negatively correlated with the quality of local public services; and ii) regional autonomy partially improves the quality in the presence of diversity. When using objective measures of public services, the results are less robust; this raises an issue about the citizens’ perception about the functioning of the welfare state in heterogeneous communities which deserves attention from policy makers.

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Tax morale, aversion to ethnic diversity, and decentralization

Cited by 21 publications

References 47 publications

Tax morale and institutional theory: a systematic review

Tax morale and institutional theory: a systematic review

PEMUTAKHIRAN NILAI INDIKASI RATA-RATA DAN IMPLIKASINYA TERHADAP BESARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (Studi Di Kabupaten Blitar)

Does Diversity Undermine the Welfare State? Evidence from the Provision of Local Public Services in European Regions

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