The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance

Abstract

In the past decade several high-profile public figures have equated patriotic duty with paying taxes. We examine how patriotism influences taxpayer attitudes toward taxation. Using taxpayer subjects who participated in a Volunteer Income Tax Assistance program, we find that patriotic individuals are significantly more positive about paying taxes to support their country and are more likely to believe in the progressivity of the tax system than nonpatriotic individuals. We find no evidence that patriotic taxpayers find paying more tax overall to be patriotic. However we find strong evidence that patriotic taxpayers perceive tax evasion (tax cheating) to be unpatriotic.

Citation

MacGregor, J. and Wilkinson, B. (2012), "The Effect of Economic Patriotism on Tax Morale and Attitudes Toward Tax Compliance", Stock, T. (Ed.) Advances in Taxation (Advances in Taxation, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 159-180. https://doi.org/10.1108/S1058-7497(2012)0000020009