Social Identities , Ethnic Diversity , and Tax Morale

  title={Social Identities , Ethnic Diversity , and Tax Morale},
  author={Sherry Xin Li},
This paper investigates the impact of individuals’ social identities on their tax attitudes, and how these effects on the micro level are translated to the impact of a country’s ethnic heterogeneity on the public’s overall tax morale. We find that both ethnic and national identities play important roles shaping tax morale, and these effects depend on the country’s population heterogeneity. Overall, ethnically fractionalized countries have poorer tax morale than homogeneous ones, suggesting a… CONTINUE READING

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