Culture, Immigration and Tax Compliance (2021)
Although understanding how multiculturalism shapes society is imperative in today’s globalized world, insights on certain behavior domains remain limited, including those on taxcompliance among domestic versus foreign taxpayers. Our meta-study of laboratory tax experiments analyzes over 50,000 tax declaration decisions by almost 5,000 subjects entailing 95 nationalities. Not only do immigrant participants exhibit signicantly less tax compliance than natives even with controls for numerous covariates, but tax compliance correlates positively with tax morale, which in turn also interacts signicantly with immigration status. Few variablesmainly linked to politicsinuenced the gap of compliance between natives and immigrants.
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Malézieux Antoine, Torgler Benno