Voice and Punishment : A Global Survey Experiment on Tax Morale
An online survey experiment spanning 50 countries finds sizable improvements in tax morale when (a) the salience of anti-corruption efforts is increased and (b) citizens are allowed to voice their expenditure preferences to the government. These re...
| Main Authors: | , , , , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
World Bank, Washington, DC
2019
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale http://hdl.handle.net/10986/31713 |
| Summary: | An online survey experiment spanning 50
countries finds sizable improvements in tax morale when (a)
the salience of anti-corruption efforts is increased and (b)
citizens are allowed to voice their expenditure preferences
to the government. These results hold very broadly across a
uniquely large and diverse sample of respondents from all
continents. The findings are consistent with theories
emphasizing the role of democratic accountability, as well
as of perceptions of legitimacy and "retributive
justice," in generating voluntary tax compliance.
Implications and avenues for further research are discussed. |
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