Tax resentment. A proposed mechanism to explain the relationship between age and tax morale
DOI:
https://doi.org/10.3989/ris.2011.12.22Keywords:
Analytical Sociology, Tax Compliance, Tax Evasion, Tax MoraleAbstract
The aim of this paper is to find the micro-foundations of one of the strongest statistical evidence in tax morale literature, namely, that young people tend to show greater tolerance to tax evasion than people of other age groups. Based on various data sources, the study shows that the evolution of tax morale in Catalan wage-earners follows a similar pattern to the tax rate they support over the years. A rationalization mechanism called “tax resentment” is proposed. Such mechanism is innovative, as it takes into account the different opportunities for evasion of taxpayers, as well as a range of emotional and adaptive aspects, thus presenting a “finer grain” in the explanation of tax morale than most of the previous research done in this field so far.
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