Artikli pealkiri: Terrorism and tax morale
Gaygysyz Ashyrov koostöös Luca Andriani (Birkbeck University of London) ja Elodie Douarin (University College London SSEES)

Lühikokkuvõte:

Does terrorism increase tax morale? Terror attacks have been shown to impact political attitudes, with a shift towards more conservative views, and to increase people’s sense of insecurity. As a result, one could expect terrorism acts to increase people’s willingness to pay taxes to support the efforts of the state to fend off this threat. Alternatively, successful attacks may decrease citizen’s satisfaction with the state and thus lower tax morale. We propose to investigate this relationship, using France as a case-study, and using Regression Discontinuity Design (RDD): i.e. relying on a terrorist attack which took place as a large household value survey was being collected, thus allowing to compare average views in the population on tax paying before and after the attack. Specifically, we focus on a terrorist attack which took place at the end of March 2018 in the South of France, and we use the 2017 European Value Survey which was collected from early March to mid-August 2018. Over a quarter of the interviews had taken place before the attack. We find a small positive but insignificant effect of this attack on tax morale in the full sample. We also find a significant increase in the variance of tax morale after the attack. We further explore possible sources of heterogeneous response using a variety of sub-samples and respondents’ characteristics. In a country with relatively high-tax morale to start with, we conclude that terrorism has a negligible impact on citizen’s average willingness to pay taxes but polarises views in the population.

Tallinna Tehnikaülikooli Majandusanalüüsi ja rahanduse instituudi avatud teadusseminarid toimuvad tavaliselt kuu teisel ja neljandal kolmapäeval nii kohapealse kui online osalemisvõimalusega, kui ei ole teatatud teisiti. Ettekanne kestab u 45 minutit, millele järgneb veerand tundi arutelu. Seminar toimub inglise keeles. Ettekande aluseks olev artikkel on üldjuhul kättesaadav seminaril kohapeal. Majandusanalüüsi ja rahanduse instituudi teadusseminarid toimuvad koostöös Euroopa Liidu rahastatava Horisont 2020 teadus- ja innovatsiooniprogrammi grandiprojektiga nr 952574 „Indiviidi käitumine ja majanduslik tulemuslikkus: Metodoloogilised aspektid ja institutsionaalne kontekst“ (IBEP). Küsimuste korral vőib pöörduda IBEP-i seminaride koordinaatori Kadri Männasoo poole: kadri.mannasoo@taltech.ee.