PurposeThis paper aims to shed light on the relationship between intergenerational labor mobility and tax morale among European citizens, given the relatively limited evidence on the potential influence of tax compliance behavior on future inequalities.Design/methodology/approachExploiting data from the European Values Study (2008), we show that the larger the intergenerational mobility, i.e. better economic conditions of children respect to their parents, the larger the willingness to pay taxes. In this vein, the subjective tax payment may be meant as an investment which could be rewarded with a more mobile society result by considering different estimation strategies. This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.FindingsThe linkage between mobility and tax morale is stronger and significant across citizens living in high income classes, and in countries where there is a commitment of the Government in guaranteeing more opportunities to citizens regardless of their familiar starting conditions (more defamiliarized countries). We further show that the intergenerational mobility significantly shapes the attitude towards tax payment only among individuals who claim for independence from their family context (i.e. those showing less family ties). This evidence remarks the importance to foster intergenerational mobility to build a more tax-compliant society.Originality/valueWe revisit the linkage between attitude toward tax compliance and inequality, on the light of the intergenerational labor mobility, that may be seen as the dependence between children's and parents' earnings. Given the insights from the existing studies, this paper represents the first empirical work that aims to analyze the potential relationship between intergenerational mobility and personal attitude toward tax payment across European citizens.
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