The scientific journal Public Sector Economics announces a call for papers for a thematic issue on tax morale – an individual tax payment motivation shaped by personal, cultural, or social norms, reflecting the willingness to pay taxes as a cost of benefits provided by the state. Recent global shocks such as the Covid pandemic, supply chain disruptions, energy and food price shocks, and the widespread rise in inflation provide a unique opportunity to reassess the degree of tax morale and relative contributions of its determinants. We welcome theoretical, empirical, methodological, and policy-oriented papers analysing the effects of recent major economic events on tax morale. 

The guest editor of this thematic issue is Marko Crnogorac from the University of Vigo, Spain.

The deadline for paper submission is 1 September, 2024.

More information, as well as suggested topics, are available at the journal’s website.