What is it about?
Based on the 2008 European Values Survey data and using descriptive statistics consistently, we discuss the relationship between the respondents’ characteristics and their tendency to justify tax evasion.
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Why is it important?
The study found a strong relationship of the above inclination with age, educational attainment and economic activity, the two other variables (parenthood and income) indicating only a weak relationship. Moreover, the current issue allows us to convincingly argue against the regression analysis stereotypes that often yield biased and conflicting results.
Perspectives
The wrong (and possibly even dangerous) idea that the regression analysis has some kind of "ability" to "solve" almost any task providing "correct" results, allowing even for causal interpretations, is widely spread and many very-questionable papers in many different scientific fields are published. I am really glad that our paper was published as it is an attempt to stress the drawbacks of "classical" regression-based analyses. I hope that other similar papers will come.
Karel Helman
University of Economics, Prague
Read the Original
This page is a summary of: EVS data-based analysis of tax evasion: Descriptive vs. regression modelling, Society and Economy, March 2018, Akademiai Kiado,
DOI: 10.1556/204.2018.40.1.6.
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