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- W2145204348 abstract "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." @default.
- W2145204348 created "2016-06-24" @default.
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- W2145204348 date "2012-11-23" @default.
- W2145204348 modified "2023-10-14" @default.
- W2145204348 title "What Drives Tax Morale?" @default.
- W2145204348 cites W1979090012 @default.
- W2145204348 doi "https://doi.org/10.1787/5k8zk8m61kzq-en" @default.
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