This study examines tax morality in two youth cohorts, Gen Y and Gen Z, using World Values Survey data from 64 countries (7th wave 2017–2022). Despite numerous studies investigating ethical values around the world, the intricate dynamics shaping tax morality across younger generations remain less clear. Significant differences in factors influencing tax morality are observed between the two generations, including gender, educational level, and religiosity. Results also indicate that traditional forms of trust, such as that in public institutions, predict tax morality, but only in individuals belonging to Gen Y. The research adds further knowledge to existing studies on tax morality among individuals, focusing on a specific subgroup composed of contemporary youth. Policymakers can leverage these insights to promote ethical values among future generations of taxpayers.

中文翻译：

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是什么塑造了年轻一代的税收道德？Y世代与Z世代的比较分析

本研究利用来自 64 个国家的世界价值观调查数据（2017 年至 2022 年第七波）考察了两个青年群体（Y 世代和 Z 世代）的税收道德。尽管有大量研究调查世界各地的道德价值观，但影响年轻一代税收道德的复杂动态仍然不太清楚。两代人之间影响税收道德的因素存在显着差异，包括性别、教育水平和宗教信仰。结果还表明，传统形式的信任（例如公共机构中的信任）可以预测税收道德，但仅限于 Y 世代的个人。该研究为现有个人税收道德研究增添了更多知识，重点关注由以下人员组成的特定子群体：当代青年。政策制定者可以利用这些见解来促进下一代纳税人的道德价值观。