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Voice and Punishment : A Global Survey Experiment on Tax Morale / Sjoberg, Fredrik Matias.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- Sjoberg, Fredrik Matias.
- Series:
- Policy research working papers.
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Cross-National Experiment.
- Macroeconomics and Economic Growth.
- Public Sector Development.
- Retributive Justice.
- Tax Avoidance.
- Tax Evasion.
- Tax Morale.
- Local Subjects:
- Cross-National Experiment.
- Macroeconomics and Economic Growth.
- Public Sector Development.
- Retributive Justice.
- Tax Avoidance.
- Tax Evasion.
- Tax Morale.
- Physical Description:
- 1 online resource (29 pages)
- Other Title:
- Voice and Punishment
- Place of Publication:
- Washington, D.C. : The World Bank, 2019.
- System Details:
- data file
- 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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