What Drives Tax Morale?:
This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainm...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2012
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| Schriftenreihe: | OECD Development Centre Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, 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, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area |
| Beschreibung: | 1 Online-Ressource (51 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k8zk8m61kzq-en |
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| spelling | Daude, Christian Verfasser aut What Drives Tax Morale? Christian Daude, Hamlet Gutiérrez and Ángel Melguizo Paris OECD Publishing 2012 1 Online-Ressource (51 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Development Centre Working Papers This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, 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, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area Development Gutiérrez, Hamlet ctb Melguizo, Ángel ctb https://doi.org/10.1787/5k8zk8m61kzq-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Daude, Christian What Drives Tax Morale? Development |
| title | What Drives Tax Morale? |
| title_auth | What Drives Tax Morale? |
| title_exact_search | What Drives Tax Morale? |
| title_exact_search_txtP | What Drives Tax Morale? |
| title_full | What Drives Tax Morale? Christian Daude, Hamlet Gutiérrez and Ángel Melguizo |
| title_fullStr | What Drives Tax Morale? Christian Daude, Hamlet Gutiérrez and Ángel Melguizo |
| title_full_unstemmed | What Drives Tax Morale? Christian Daude, Hamlet Gutiérrez and Ángel Melguizo |
| title_short | What Drives Tax Morale? |
| title_sort | what drives tax morale |
| topic | Development |
| topic_facet | Development |
| url | https://doi.org/10.1787/5k8zk8m61kzq-en |
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