Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

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What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries*

This is an Accepted Manuscript of an article published by Edinburgh University Press in Scottish Affairs. The Version of Record is available online at: https://www.euppublishing.com/doi/abs/10.3366/scot.2006.0002.

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Scotland, Catalonia, Europeanization and the ‘Moreno Question’

The Catalan case is usually depicted in the literature as a typical example of a nation without state with a predominant civic nationalism, where the importance of dual identities tends to generate claims for self-government short of independence. However, the recent evolution of Catalan and Spanish politics shows that independence receives relevant levels of support even among groups expressing some degree of identification with the state identity. This paper aims to fill the gap in this relatively unexplored dimension of Catalan nationalism by analysing the factors that help explain support for independence in Catalonia. The results of the research point to the importance of identity in explaining attitudes towards independence but also that it receives widespread support across Catalan society, suggesting much more complex relations.

Just a Matter of Identity? Support for Independence in Catalonia

An analysis of the 1995 Belgian General Election Survey indicates that the bipolar national identity variable, which contrasts citizens who identify exclusively with the Belgian nation with those who identify exclusively with the Flemish or Walloon subnation, measures not only the direction but also the intensity of national feelings. Respondents who are located at the middle of the scale tend to have a weak identification with both the nation and the subnation. On the basis of a structural equations modeling approach involving a test of the construct equivalence in the two regions and a control for agreeing-response bias, it is shown that the bipolar national identity variable and attitude toward foreigners are inversely related in Flanders and Wallonia. In Flanders, citizens with a strong subnational identification tend to have a negative attitude toward foreigners; those with a strong Belgian identification are more positive. This relationship became more pronounced after controlling for the respondents’ level of education. In Wallonia, a reverse but less pronounced relationship was found. These findings support the hypothesis that the relationship between the variables of national identity and attitude toward foreigners is not intrinsic, but is at least partly determined by the social representation of the nation.

National Identity and Attitude Toward Foreigners in a Multinational State: A Replication

Since the transition to democracy in the late 1970s, Spain has undergone a process of deep decentralization and an incipient federalization. This article analyses the main features of such processes underlying the high level of home rule achieved by the 17 Comunidades Autonomas , when compared to other federal-like systems in the world. Accommodating Spain's secular diversity appears to be in line with the increasing role of meso life in the process of Europeanization.

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Decentralization in Spain

This is an Accepted Manuscript of an article published by Taylor & Francis in Regional & Federal Studies on 1998, available online: https://www.tandfonline.com/doi/abs/10.1080/13597569808421060.

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Multiple identities in decentralized Spain: The case of Catalonia

Analise Sociologica do Discurso (ASD), vinculada a Tradicao Espanhola de Pesquisa Social Qualitativa, e uma de suas escolhas mais habituais, sequer e mencionada nos manuais de metodos qualitativos e de analise do discurso. Nos estudos organizacionais, o intercâmbio com as discussoes do campo da sociologia pode permitir a desmistificacao da analise do discurso ao encontrar uma metodologia preocupada nao com o estilo textual internalista, ou estrutura subjacente, mas com a atuacao deste complexo fenomeno cognitivo e social chamado discurso. Esse ensaio tem como objetivo sistematizar os elementos epistemologicos e metodologicos da Analise Sociologica do Discurso. Esta estruturado nas secoes: a) analise das origens da ASD; b) sistematizacao de elementos teorico-epistemologicos elegidos como relevantes tanto a compreensao do metodo quanto a sua diferenciacao; c) desenvolvimento dos elementos metodologicos da ASD; e, por fim, d) alerta critico aos riscos de pseudoanalise em ASD. Pretende-se, assim, iniciar a delimitacao do espaco da ASD no âmbito dos estudos organizacionais brasileiros.

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Elementos epistemológicos e metodológicos da Análise Sociológica do Discurso: abrindo possibilidades para os estudos organizacionais

Identidades múltiples en la España descentralizada: El caso de Cataluña

En el presente texto se analizan las representaciones sociales sobre las personas sin hogar localizables en una pluralidad de documentos de caracter audiovisual exhibidos en diversos medios de comunicacion social espanoles entre los anos 2008 y 2010. Para ello se ha seleccionado una muestra diversificada de documentos de prensa, television, comics, publicidad, cine y sitios de Internet. A partir de un analisis de tipo sociohermeneutico, se ha podido localizar un sistema de discursos conformado por siete «tipos-ideales» que mantienen entre si relaciones dinamicas de implicacion y contradiccion. Estos discursos se han denominado: discurso del rechazo excluyente, del fracaso individual, de la espectacularizacion de la miseria, del sobrevalor de las mercancias solidarias, del infortunio, de la hiperrealidad estetizante y el critico contextualizador. En este articulo se desarrolla una breve caracterizacion de cada uno de estos discursos, asi como del tipo de relaciones que mantienen entre si.

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Representaciones audiovisuales de las personas sin hogar: entre la espectacularización de la exclusión social extrema y la culpabilización de las víctimas Audiovisual representations of homeless people: between the spectacle of extreme social exclusion and the blaming of the victims

S ociological Discourse Analysis (SDA) linked to the Spanish Tradition of So - cial Qualitative Research, and one of its choices most common, is not even mentioned, in manuals of qualitative methods and discourse analysis. In organizational studies, the interchange with the discussions of the ?eld of sociology can enable the demysti?cation of discourse analysis to ?nd a methodology concerned not with the internalist textual style, or its underlying structure, but with the performance of this complex phenomenon cognitive and social called discourse. This essay aims to systematize the epistemological and methodological elements of Sociological Discourse Analysis. Is structured in sections: a) analysis of the origins of SDA b) systematization of theoretical and epistemological elements selected as

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Araceli Serrano

Papers

Multiple identities in decentralized Spain: The case of Catalonia

Elementos epistemológicos e metodológicos da Análise Sociológica do Discurso: abrindo possibilidades para os estudos organizacionais

Identidades múltiples en la España descentralizada: El caso de Cataluña

Representaciones audiovisuales de las personas sin hogar: entre la espectacularización de la exclusión social extrema y la culpabilización de las víctimas Audiovisual representations of homeless people: between the spectacle of extreme social exclusion and the blaming of the victims

ElEmEntos E pist Emológicos E mEtodológicos da anális E sociológica do discurso : abrindo possibilidad Es para os E studos organizacionais