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What Drives Tax Morale? A Focus on Emerging Economies

Listed author(s):
  • Christian Daude

    ()

    (OECD Development Centre)

  • Hamlet Gutierrez

    ()

    (Pontificia Universidad Católica Madre y Maestra)

  • Ángel Melguizo

    ()

    (OECD Development Centre)

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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Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

Volume (Year): 207 (2013)
Issue (Month): 4 (December)
Pages: 9-40

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Handle: RePEc:hpe:journl:y:2013:v:207:i:4:p:9-40
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