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Family affairs or Government's duty? The tax morality of a mobile society

Author

Listed:
  • Rocco Caferra

    (Department of Economics, Universitat Jaume I, Castellón, Spain and Department of Economics, Management and Business Law, University of Bari “Aldo Moro”, Italy)

  • Alessandro Cascavilla

    (Department of Economics, Universitat Jaume I, Castellón, Spain and Department of Economics, Management and Business Law, University of Bari “Aldo Moro”, Italy)

  • Andrea Morone

    (Department of Economics, Management and Business Law, University of Bari “Aldo Moro”, Italy)

Abstract
This paper aims to shed lights on the relationship between intergenerational mobility and tax morale. We show that higher intergenerational mobility increases tax morale among European countries. This linkage is stronger and significant in countries where there is a commitment of the Government in guaranteeing more opportunities to citizens regardless of their familiar starting conditions (more defamiliarized countries). We further show that the positive linkage between intergenerational mobility and tax morale is significant only for individuals claiming for independence from their family context (i.e., those having less family ties). The results are quite robust across different estimation strategies, including an instrumental-variables methodology. This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.

Suggested Citation

  • Rocco Caferra & Alessandro Cascavilla & Andrea Morone, 2022. "Family affairs or Government's duty? The tax morality of a mobile society," Working Papers 2022/09, Economics Department, Universitat Jaume I, Castellón (Spain).
    • Handle: RePEc:jau:wpaper:2022/09
    as

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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Tax Evasion and Avoidance; Job; Occupational; and Intergenerational Mobility; Promotion;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • J62 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Job, Occupational and Intergenerational Mobility; Promotion

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