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: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2012
|
| Schriftenreihe: | OECD Development Centre Working Papers
no.315 |
| Schlagworte: | |
| Online-Zugang: | 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5k8zk8m61kzq-en |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061251615 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204120939.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2012 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/5k8zk8m61kzq-en |2 doi | |
| 035 | |a (DE-627-1)061251615 | ||
| 035 | |a (DE-599)KEP061251615 | ||
| 035 | |a (FR-PaOEC)5k8zk8m61kzq-en | ||
| 035 | |a (EBP)061251615 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a P16 |2 jelc | ||
| 084 | |a I38 |2 jelc | ||
| 084 | |a E62 |2 jelc | ||
| 100 | 1 | |a Daude, Christian |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a What Drives Tax Morale? |c Christian, Daude, Hamlet, Gutiérrez and Ángel, Melguizo |
| 264 | 1 | |a Paris |b OECD Publishing |c 2012 | |
| 300 | |a 1 Online-Ressource (51 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Development Centre Working Papers |v no.315 | |
| 520 | |a 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. | ||
| 650 | 4 | |a Development | |
| 700 | 1 | |a Gutiérrez, Hamlet |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Melguizo, Ángel |e MitwirkendeR |4 ctb | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/5k8zk8m61kzq-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061251615 |
|---|---|
| _version_ | 1804748659714162688 |
| adam_text | |
| any_adam_object | |
| author | Daude, Christian |
| author2 | Gutiérrez, Hamlet Melguizo, Ángel |
| author2_role | ctb ctb |
| author2_variant | h g hg a m am |
| author_facet | Daude, Christian Gutiérrez, Hamlet Melguizo, Ángel |
| author_role | aut |
| author_sort | Daude, Christian |
| author_variant | c d cd |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)061251615 (DE-599)KEP061251615 (FR-PaOEC)5k8zk8m61kzq-en (EBP)061251615 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k8zk8m61kzq-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01903cam a22003972 4500</leader><controlfield tag="001">ZDB-13-SOC-061251615</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204120939.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2012 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5k8zk8m61kzq-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061251615</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061251615</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)5k8zk8m61kzq-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061251615</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">P16</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">I38</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">E62</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Daude, Christian</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">What Drives Tax Morale?</subfield><subfield code="c">Christian, Daude, Hamlet, Gutiérrez and Ángel, Melguizo</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (51 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Development Centre Working Papers</subfield><subfield code="v">no.315</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Development</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gutiérrez, Hamlet</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Melguizo, Ángel</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/5k8zk8m61kzq-en</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061251615 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-16T15:07:24Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (51 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Development Centre Working Papers |
| spelling | Daude, Christian VerfasserIn aut What Drives Tax Morale? Christian, Daude, Hamlet, Gutiérrez and Ángel, Melguizo Paris OECD Publishing 2012 1 Online-Ressource (51 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Development Centre Working Papers no.315 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 MitwirkendeR ctb Melguizo, Ángel MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5k8zk8m61kzq-en 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_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 |
| work_keys_str_mv | AT daudechristian whatdrivestaxmorale AT gutierrezhamlet whatdrivestaxmorale AT melguizoangel whatdrivestaxmorale |