The Effect of International Migration on Tax Morale – Zoom Seminar

We are happy to invite you to our next Zoom seminar! Nicola D. Coniglio (University of Bari) and Jan Brzozowski (Cracow University of Economics) will speak about the effect of international migration on tax morale.

International migration represents a potential channel for the transmission of norms, attitudes, and values back to the home countries. In our presentation we will explore how the international migration of individuals affects tax morale and aversion to the free-riding of their household members left in the home country. In order to do that, we will use a rich longitudinal household-level database which is representative of Polish society in the period 2007-2015 — one of the most important countries of emigration in the EU — and allows us to observe social attitudes and values of individuals before and after the actual migration of a member of the household. Our research results so far show that having a migrant in the household has a significant and positive effect on tax morale and increases aversion toward free-riding of those who stay put. We demonstrate that the transmission of this important form of social remittances crucially depends on the characteristics — gender, levelof education, role in the household — of both those who migrate and those whostay put within the household. The identification of the effects relies onindividual-level longitudinal data which allows us to rule out anytime-constant confounding factor affecting both international migrations offamily members and individual attitudes toward tax avoidance.

Meeting will be held in English.