{"title":"What Drives Tax Morale? A Focus on Emerging Economies","authors":"Christian Daude, H. Gutierrez, Á. Melguizo","doi":"10.7866/HPE-RPE.13.4.1","DOIUrl":null,"url":null,"abstract":"This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale worldwide, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, satisfaction with democracy, trust in government and the satisfaction with the quality of public services play an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"207 1","pages":"9-40"},"PeriodicalIF":0.7000,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"64","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Hacienda Publica Espanola-Review of Public Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.7866/HPE-RPE.13.4.1","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 64
Abstract
This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale worldwide, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, satisfaction with democracy, trust in government and the satisfaction with the quality of public services play an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area
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Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism.
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Articles for the Survey Reviews and Policy Watch section are subject to the same double blind reviwing procedure. The adequacy of Comments submitted for publication will be evaluated by the Executive Editors.
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