Open Workshop by Prof. Klarita Gërxhani: Tax evasion and well-being
The aim of the Open Workshop Series in Business and Management Studies is to promote top-quality academic and applied research in various fields of the social sciences. This is a unique opportunity for sharing knowledge and networking with local and international community members.
15:00 - 17:00 Friday 16/03/2018SSE Riga, Strelnieku 4a, Room 507
Speaker: Prof. Klarita Gërxhani, European University Institute, Italy
The paper examines the relationship between tax evasion and individuals’ well-being by using a subjective question on life satisfaction in fourteen Central and Eastern European countries. The paper focuses on the role of institutions and social capital in molding this relationship. The results indicate that evading taxes is negatively associated with individuals’ life satisfaction. This negative relationship seems to be shaped by a positive perception of formal tax-related institutions and a high level of formal social capital. A similar analysis run for two generational groups, distinguished in terms of whether having had working experience during communism, yields further interesting results: while associational engagement (i.e. formal social capital) has a crucial role to the younger generation in the way they experience the relationship between evading tax and how satisfied they are with their life, for the older generation it is their social networks (i.e. informal social capital) that shape this relationship.
Klarita Gërxhani is Professor of Economic Sociology at the European University Institute, Florence, Italy. She received her PhD in Economics at the Tinbergen Institute and the Faculty of Economics and Business, University of Amsterdam. Her main expertise lies in the micro-foundations of economic sociology. Her research is interdisciplinary, combining laboratory and field experiments with field surveys and economic-sociological theory. She is the author of various articles published in internationally peer-reviewed journals, including the Annual Review of Sociology, Social Networks, PloS ONE, European Sociological Review, European Economic Review, Experimental Economics, Social Science Research, Journal of Economic Psychology, European Journal of Political Economy.
Discussion moderated by Dr. Arnis Sauka. Attendance is free of charge.