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<p>Does political alignment affect tax evasion rates? Theoretically, politically aligned individuals could lower motivation for tax evasion through the reciprocity concept in tax morale. Using individual-level income data and county-level political data from South Korea, we empirically show that those who are politically aligned with the ruling party are significantly less likely to evade tax payments. The effect is heterogeneous across job occupations, with the largest effects on professionals. For mechanisms, we find a significant positive relationship between attitude toward government and political alignment, which is consistent with the reciprocity concept.</p>

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Political alignment, tax evasion, and the role of government credibility: evidence from South Korea

  • 期刊论文

  • 发表日期：

    2026年1月20日

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  • Youngju Lee,
  • Nobuhiko Nakazawa

摘要

Does political alignment affect tax evasion rates? Theoretically, politically aligned individuals could lower motivation for tax evasion through the reciprocity concept in tax morale. Using individual-level income data and county-level political data from South Korea, we empirically show that those who are politically aligned with the ruling party are significantly less likely to evade tax payments. The effect is heterogeneous across job occupations, with the largest effects on professionals. For mechanisms, we find a significant positive relationship between attitude toward government and political alignment, which is consistent with the reciprocity concept.