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Tax morale, eastern Europe and European enlargement

  • Torgler, Benno
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    This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008, it shows that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that the European Union only has a limited ability to influence tax morale over time. The author observes that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality and trust in the justice system and the government are positively correlated with tax morale in 2008.

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    File URL: http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/12/13/000158349_20111213084401/Rendered/PDF/WPS5911.pdf
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    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 5911.

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    Date of creation: 01 Dec 2011
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    Handle: RePEc:wbk:wbrwps:5911
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    23. Rose-Ackerman, Susan, 2001. "Trust and Honesty in Post-socialist Societies," Kyklos, Wiley Blackwell, vol. 54(2-3), pages 415-43.
    24. Bird, Richard M. & Martinez-Vazquez, Jorge & Torgler, Benno, 2008. "Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 55-71, March.
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    27. Charles E. McLure, Jr. & Jorge Martinez-Vazquez, 1998. "Intergovernmental Fiscal Relations in Vietnam," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9802, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    28. Go, Delfin S., 1994. "Revenue uncertainty and the choice of tax instrument during the transition in Eastern Europe," Policy Research Working Paper Series 1330, The World Bank.
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