This paper examines the differences in tax morale across the United States and Europe, using data from the World Values Survey (WVS). The authors find that individuals in the United States exhibit significantly higher tax morale compared to those in Spain, controlling for various factors. Extending the analysis to 14 European countries, the United States remains the country with the highest tax morale, followed by Austria and Switzerland. The study also reveals a strong negative correlation between the size of the shadow economy and tax morale in these countries. The findings suggest that cultural and institutional factors play a crucial role in shaping tax morale, which in turn influences tax compliance behavior. The results highlight the importance of understanding the underlying motivations for tax payment and the potential impact of institutional reforms on tax morale.This paper examines the differences in tax morale across the United States and Europe, using data from the World Values Survey (WVS). The authors find that individuals in the United States exhibit significantly higher tax morale compared to those in Spain, controlling for various factors. Extending the analysis to 14 European countries, the United States remains the country with the highest tax morale, followed by Austria and Switzerland. The study also reveals a strong negative correlation between the size of the shadow economy and tax morale in these countries. The findings suggest that cultural and institutional factors play a crucial role in shaping tax morale, which in turn influences tax compliance behavior. The results highlight the importance of understanding the underlying motivations for tax payment and the potential impact of institutional reforms on tax morale.