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Trust to Pay? Tax Morale and Trust in Africa

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  • Wilfried A. K. Kouamé

Abstract

Although low tax morale hits developing countries hardest, little is known about its determinants in those countries. This paper examines the impact of trust in public institutions and the neighbourhood on individual tax morale in four African countries. First, the paper provides theoretical foundations of such a relationship. Further, the paper uses the World Value Survey to estimate the effects of trust in public institutions and the neighbourhood on individual tax morale. The identification strategy employs the instrumental variables method and relies on historical data on the slave trade and the literature on the cultural heritage of trust. The paper finds that trust in public institutions and the neighbourhood are associated with tax morale in Algeria, Ghana, Morocco, and Nigeria. The findings are robust to an alternative identification strategy, additional controls, and a falsification test.

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  • Wilfried A. K. Kouamé, 2021. "Trust to Pay? Tax Morale and Trust in Africa," Journal of Development Studies, Taylor & Francis Journals, vol. 57(7), pages 1086-1105, July.
    • Handle: RePEc:taf:jdevst:v:57:y:2021:i:7:p:1086-1105
    DOI: 10.1080/00220388.2021.1881491
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    Cited by:

    1. Guedegbe, Tharcisse & Adelaja, Adesoji & George, Justin, 2023. "Resilience, endogenous policy responses to COVID-19, and their impacts on farm performance," World Development, Elsevier, vol. 168(C).
    2. Matt Andrews, 2022. "Can Africa Compete in World Soccer?," CID Working Papers 403, Center for International Development at Harvard University.

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