Tax Morale in Asian Countries
AbstractThis paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural differences. The paper also analyses tax morale as a dependent variable and thus gives answers to what shapes tax morale. Pooling the Asian countries we find, e.g., that trust in the government and the legal system have a positive effect on tax morale. These results remain robust for India and Japan in a time series analysis.
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Bibliographic InfoPaper provided by Center for Research in Economics, Management and the Arts (CREMA) in its series CREMA Working Paper Series with number 2004-02.
Date of creation: Jan 2004
Date of revision:
tax morale; tax evasion; shadow economy;
Other versions of this item:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
This paper has been announced in the following NEP Reports:
- NEP-ACC-2005-06-05 (Accounting & Auditing)
- NEP-ALL-2005-06-05 (All new papers)
- NEP-LAW-2005-06-05 (Law & Economics)
- NEP-PBE-2005-06-05 (Public Economics)
- NEP-PUB-2005-06-05 (Public Finance)
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