The Last Refuge of a Scoundrel? Patriotism and Tax Compliance

18 Pages Posted: 22 Jun 2012

See all articles by Kai A. Konrad

Kai A. Konrad

Max Planck Institute for Tax Law and Public Finance; Centre for Economic Policy Research (CEPR); CESifo (Center for Economic Studies and Ifo Institute for Economic Research); IZA Institute of Labor Economics

Salmai Qari

German Institute for Economic Research (DIW Berlin); Berlin School of Economics and Law

Multiple version iconThere are 4 versions of this paper

Date Written: July 2012

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.

Suggested Citation

Konrad, Kai A. and Qari, Salmai, The Last Refuge of a Scoundrel? Patriotism and Tax Compliance (July 2012). Economica, Vol. 79, Issue 315, pp. 516-533, 2012, Available at SSRN: https://ssrn.com/abstract=2089209 or http://dx.doi.org/10.1111/j.1468-0335.2011.00900.x

Kai A. Konrad (Contact Author)

Max Planck Institute for Tax Law and Public Finance ( email )

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Munich, 80539
Germany

HOME PAGE: http://www.tax.mpg.de/en/pub/home.cfm

Centre for Economic Policy Research (CEPR)

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United Kingdom

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

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Germany

IZA Institute of Labor Economics

P.O. Box 7240
Bonn, 53072
Germany

Salmai Qari

German Institute for Economic Research (DIW Berlin) ( email )

Mohrenstraße 58
Berlin, 10117
Germany

Berlin School of Economics and Law ( email )

Badensche Strasse 50-51
Berlin, D-10825
Germany

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