TY - GEN
AU - Sjoberg, Fredrik M.
AU - Mellon, Jonathan
AU - Peixoto, Tiago
AU - Hemker, Johannes
AU - Tsai, Lily L.
TI - Voice and punishment a global survey experiment on tax morale
PB - World Bank Group, Governance Global Practice
KW - Graue Literatur
PY - May 2019
N2 - 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
BT - Policy research working paper ; 8855
BT - World Bank E-Library Archive
CY - Washington, DC, USA
UR - http://slubdd.de/katalog?TN_libero_mab2
ER -
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