Critical Policy Studies, volume 15 Abstract Culture is increasingly used as an explanatory variable for tax evasion. So far, we know, however, little about the mechanisms that link culture and tax behav

One commonly observed phenomena on taxation in Africa are regional differences and that southern African countries have higher levels of shares of taxation in GDP. Using a panel data framework and div

Pp. 315-336 in The Benefit of Broad Horizons: Intellectual and Institutional Preconditions for a Global Social Science, edited by Hans Joas and Barbro Klein. Leiden: Brill.

This paper highlights the role of tax funding of day care for children and demonstrates that the optimal income tax should face all agents with the cost of the needed day care in order to earn further

Why are Italians so reluctant to pay taxes? This is what Josef Hien explores in his paper "Culture and tax avoidance: the Italian case" - for which he has now been awarded the2022 Herbert Gottweis Prize for Best Paper of 2021 by the Critical Policy Studies awards committee. 

Professor Eva Mörk, Department of economics, Uppsala University Seminars host is Stefan Svallfors. The seminars are free of charge and take place at 13.00–14.30 in the Institute’s seminar room at Hollä

Economic Analysis & Policy, Vol. 42 No. 2, 2012

Department of Economics, Uppsala University, Working paper 2011:13.

Victor Galaz, deputy director and associate professor at the Stockholm Resilience Centre.AbstractThe role of “tax havens” in the global economy has gained increasing attention in recent years. The dis

In Western Europe, Italy is at the top when it comes to tax evasion. In 2013, an estimated 27 percent of the entire tax revenue in Italy was evaded. What are the reasons for this? Political scientist ".