What you pay is what you get? Public Social Spending and Tax Morale

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Exploring the relationship between public social spending and tax morale, this seminar paper proposes a conceptual framework to understand tax compliance beyond traditional economic models. It highlights the increasing scholarly interest in tax morale and its determinants, suggesting that public social spending plays a crucial role. The paper outlines a research hypothesis to be tested in three selected countries, detailing a research concept while acknowledging potential limitations. The conclusion summarizes the implications and promises of this approach, contributing to the broader discourse on tax compliance.