Tax Evasion in Europe: an analysis based on spatial dependence

Alcarcón García, Gloria; Buendía Azorín, Jose Daniel; Sanchez de la Vega, Maria del Mar

Publication:
Tax Evasion in Europe: an analysis based on spatial dependence

dc.contributor.author	Alcarcón García, Gloria
dc.contributor.author	Buendía Azorín, Jose Daniel
dc.contributor.author	Sanchez de la Vega, Maria del Mar
dc.contributor.department	Economía Aplicada
dc.date.accessioned	2025-01-08T09:04:27Z
dc.date.available	2025-01-08T09:04:27Z
dc.date.issued	2018-03
dc.description	© 2017 by the Southwestern Social Science Association. This document is the Published version of a Published Work that appeared in final form in Social Science Quarterly. To access the final edited and published work see https://doi.org/10.1111/ssqu.12382
dc.description.abstract	Objective. This article attempts to analyze tax evasion as a fundamental element of tax morale in the European countries from the perspective of spatial dependence. This research focuses on the contextual differences using country-level and cross-sectional European Value Survey data for the year 2008 to estimate the factors that effect the rejection of tax evasion. Method. The application of a generalized linear model using spatial filtering allowed us to observe robust results on the role of contextual variables in explaining different patterns of the rejection of tax evasion in the European countries. Results. The results confirm the influence exerted by spatial dependence, economies of agglomeration, income inequality, economic imbalances, and perceived corruption on the variable “rejection of tax evasion.” A novel finding is the fact that income distribution is key in explaining the rejection of tax evasion. Conclusion. This study indicate that there is interaction of the rejection of tax evasion between neighboring countries, so that low/high levels of rejection of tax evasion at home are associated with low/high levels of rejection in a neighboring country. Therefore, policymakers should establish coordinated tax awareness measures in the supranational policies (e.g., European Union), since the rejection of tax evasion depends on internal factors of the country in which one lives and those of neighboring countries. Fiscal behavior (social norm) of individuals from neighboring countries affects the behavior of individuals in the country.	es
dc.format	application/pdf	es
dc.format.extent	16	es
dc.identifier.citation	Social Science Quarterly, Volume 99, Number 1. 2018
dc.identifier.doi	https://doi.org/10.1111/ssqu.12382
dc.identifier.issn	Print: 0038-4941
dc.identifier.issn	Electronic:1540-6237
dc.identifier.uri	http://hdl.handle.net/10201/147976
dc.language	eng	es
dc.publisher	Wiley	es
dc.relation	Sin financiación externa a la Universidad	es
dc.relation.publisherversion	https://onlinelibrary.wiley.com/doi/10.1111/ssqu.12382
dc.rights	info:eu-repo/semantics/openAccess	es
dc.subject	Tax evasion	es
dc.subject	Spatial filtering	es
dc.subject	Tax compliance	es
dc.subject	Spatial dependence	es
dc.subject.other	CDU::3 - Ciencias sociales::36 - Bienestar y problemas sociales. Trabajo social. Ayuda social. Vivienda. Seguros	es
dc.title	Tax Evasion in Europe: an analysis based on spatial dependence	es
dc.type	info:eu-repo/semantics/article	es
dspace.entity.type	Publication	es