Tax morale, fiscal capacity, and war

IF 2.5 4区 经济学 Q2 ECONOMICS Annals of Public and Cooperative Economics Pub Date : 2022-07-06 DOI:10.1111/apce.12388
Alessandro Belmonte, Désirée Teobaldelli, Davide Ticchi
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Abstract

This paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense against a threat (external or internal), and parents optimally choose to transmit their preferences of tax compliance to children. Despite fiscal capacity and tax morale are initially substitutes, we show how a dynamic complementarity may arise in equilibrium from a more efficient transmission of the values of tax compliance in countries with high fiscal capacity, and this may explain why they tend to move together over time. Under reasonable conditions, we obtain that the effect of a higher threat of war on the steady-state level of the culture of tax compliance is negative when fiscal capacity is relatively low, and positive when the latter is large. We show cross-country evidence based on war frequency, fiscal capacity, and tax morale that is consistent with the results of our theory.

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税收士气、财政能力和战争
本文研究了战争动员对财政能力发展和税收合规价值观(税收士气)的影响。我们提出了一个动态的环境,在这个环境中,政府可以投资资源来提高财政机构的效率和公民的税收道德,以筹集必要的收入来抵御威胁(外部或内部),父母可以最优地选择将他们的纳税偏好传给孩子。尽管财政能力和税收士气最初是替代品,但我们展示了在具有高财政能力的国家,税收合规价值的更有效传递如何在平衡中产生动态互补性,这可能解释了为什么它们往往会随着时间的推移而一起移动。在合理条件下,我们得出,当财政能力相对较低时,更高的战争威胁对税收合规文化稳态水平的影响是负的,而当财政能力较大时,则是正的。我们展示了基于战争频率、财政能力和税收士气的跨国证据,这与我们的理论结果一致。
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来源期刊
CiteScore
3.80
自引率
12.50%
发文量
37
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