The Evolution of Tax Morale in Modern Spain

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Progressive taxation and tax morale (2011, unknown): “Martinez-Vazquez and Torgler (2009) analyze tax morale in Spain and find that both the unemployment rate and inflation—measured on the regional level—are negatively related to tax morale.”
Tax morale and public spending inefficiency (2011, background): “2 Martinez-Vazquez and Torgler (2009) and Torgler and Schneider (2007) are two further papers that have also used a within country approach in the tax morale literature.”