Data Repository

We have used the dataset of Joint EVS/WVS 2017-2020, allowing for comparisons of tax morality in more than 79 countries worldwide, applying machine learning variable selection methods suited to categorical variables (Chi-Squared and mutual information).
The empirical results revealed that variables like: religious denomination, faith in God and the importance of God, together with the level of trust in people from other religion, confidence in churches have been connected with a significantly increased the extent of tax morale, being the most relevant variables of religiosity.