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  1. Trickle down tax morale
    a cross country survey experiment
    Author: Mellon, Jonathan; Peixoto, Tiago; Sjoberg, Fredrik M.; Gauri, Varun
    Published: January 2021
    Publisher:  World Bank Group, Governance Global Practice, [Washington, DC, USA]

    Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and... more

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    Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these results may be explained by a tendency to reciprocate positive actions and avoid being taken advantage of. The descriptive norm account predicts that positively describing the behavior of ordinary people will be most effective at increasing citizens' willingness to pay taxes, and messages describing the behavior of other groups should be less effective. However, reciprocity theory suggests that highlighting pro-social behavior by groups believed not to contribute their fair share, such as rich people, should be effective because it will reduce the subject's perception that they are being taken advantage of when they pay taxes. These theories are tested in an online experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive norms treatment is ineffective, while the rich people treatment significantly increases tax morale, supporting reciprocity theory. The findings suggest that tax agencies may increase tax compliance by visibly tackling tax avoidance among groups believed to avoid taxes, such as rich citizens

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 9507
    Subjects: Tax Morale; Cross-National Experiment; Retributive Justice; Tax Evasion; Tax Avoidance
    Scope: 1 Online-Ressource (circa 15 Seiten), Illustrationen
  2. The determinants of tax morale in India
    Author: Korgaonkar, Chinmay N.
    Published: [2022]
    Publisher:  National Institute of Public Finance and Policy, New Delhi

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NIPFP working paper series ; no. 381 (05-April-2022)
    Subjects: Tax Morale; Tax Compliance; India; Fiscal Policy; Self-employed; Salaried
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  3. Remittance dependence, support for taxation and quality of public services in Africa
    Author: Konte, Maty; Ndubuisi, Gideon Onyewuchi
    Published: 30 May 2022
    Publisher:  Maastricht Economic and Social Research Institute on Innovation and Technology (UNU-MERIT), Maastricht, The Netherlands

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    Source: Union catalogues
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    Series: Working paper series / United Nations University, UNU-MERIT ; #2022, 019
    Subjects: Remittances; Tax Morale; Public services; Africa
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  4. Trickle down tax morale
    a cross country survey experiment
    Author: Mellon, Jonathan; Peixoto, Tiago; Sjoberg, Fredrik M.; Gauri, Varun
    Published: January 2021
    Publisher:  World Bank Group, Governance Global Practice, [Washington, DC, USA]

    Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and... more

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    Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable giving, littering, organ donation, and tax compliance. This paper argues that these results may be explained by a tendency to reciprocate positive actions and avoid being taken advantage of. The descriptive norm account predicts that positively describing the behavior of ordinary people will be most effective at increasing citizens' willingness to pay taxes, and messages describing the behavior of other groups should be less effective. However, reciprocity theory suggests that highlighting pro-social behavior by groups believed not to contribute their fair share, such as rich people, should be effective because it will reduce the subject's perception that they are being taken advantage of when they pay taxes. These theories are tested in an online experiment in Kenya, Australia, the United States, the Philippines, and South Africa. The findings show that the descriptive norms treatment is ineffective, while the rich people treatment significantly increases tax morale, supporting reciprocity theory. The findings suggest that tax agencies may increase tax compliance by visibly tackling tax avoidance among groups believed to avoid taxes, such as rich citizens

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 9507
    Subjects: Tax Morale; Cross-National Experiment; Retributive Justice; Tax Evasion; Tax Avoidance
    Scope: 1 Online-Ressource (circa 15 Seiten), Illustrationen
  5. Diversity, identity and tax morale
    Author: Kate, Fabian ten; Klasing, Mariko; Milionis, Petros
    Published: September 2021
    Publisher:  Research Institute SOM, Faculty of Economics & Business, University of Groningen, Groningen, the Netherlands

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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: [SOM research reports] / SOM ; 2021, 015-EEF
    Subjects: Tax Evasion; Tax Morale; Diversity; Identity; Cultural Values
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  6. An attempt at evaluating the effect of tax morale on tax evasion
    Author: Kisters, Tom
    Published: 2022
    Publisher:  WU Vienna University of Economics and Business, [Vienna]

    Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The... more

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    Although there is ample research on what affects tax morale, empirical evidence that tax morale affects tax evasion is scarce. The reason for this scarcity, is the difficulty to connect a measure of tax morale to a reliable proxy of tax evasion. The primary contribution, is that I identify an opportunity to make such a connection, and use this opportunity to estimate a causal effect of tax morale on tax evasion. Using 7367 U.S. observations from the World Value Surveys (WVS), I first show that there is a strong relation between demographic characteristics, such as age, gender, ethnicity on the one hand and tax morale on the other. Having established this link, I take advantage of detailed demographic information in US census data, to create post-stratified samples at the county level, which I use to predict county-level estimates of tax morale. This data is then linked to income tax return data, provided by the IRS, creating a panel data, consisting of 2984 counties, spread over 4 years (1999, 2006, 2011 and 2017). With this data I provide empirical evidence of the effects of tax morale on tax evasion. The key issue to address is the potential endogeneity concern connected to the county values of tax morale. I firstly address this issue with an instrumental variable approach. The second approach attempts to remove spurious covariation by making use of demographic fluctuations within counties. The results suggest that a percentage increase in tax morale at the county level might increase income reporting for non-wage earners by 5 to 7%. A third approach mimics the approach by Cullen et al. (2021), but is unable to reproduce the results

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: WU international taxation research paper series ; no. 2022, 02
    Subjects: Tax Morale; Tax evasion; Instrumental Variable; Post-Stratification
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  7. Consumption responses to an unpopular policy
    evidence from a short-lived soda tax
    Author: Ching, Andrew; Goetz, Daniel
    Published: [2021]
    Publisher:  [University of Toronto - Rotman School of Management], [Toronto]

    Public policies that intervene or restrict consumer choices for the benefit of the society are often controversial. For instance, the compliance rate of COVID-19 pandemic social distancing rules varied dramatically across cities and states, and these... more

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    Public policies that intervene or restrict consumer choices for the benefit of the society are often controversial. For instance, the compliance rate of COVID-19 pandemic social distancing rules varied dramatically across cities and states, and these policies even backfired among some consumers who strongly disagreed with them. Motivated by such controversies, we investigate whether such rebellion behavior happens in the context of a sin tax. More specifically, we hypothesize that opponents of a sin tax will decrease their consumption of taxed products by more compared to supporters of the tax, in order to avoid the tax burden. By combining detailed voting records with price and quantity data at over a thousand grocery retailers, our diff-in-diff estimation results show that in response to the short-lived Washington State soda tax, stores mainly patronized by tax opponents experience twice the reduction in quantity sold of taxed beverages (6%) compared to stores mainly patronized by tax supporters (3%), even though the tax pass-through is uniform across all stores (5% increase in prices). Moreover, our estimation results show an inward shift of the demand curve for tax opponents' stores, providing additional support for the theory that consumer disagreement with a policy induces tax avoidance

     
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    Source: Union catalogues
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    Edition: This version: July 14, 2021
    Series: [Rotman School of Management working paper ; no. 3789296]
    Subjects: Behavioral Economics; Consumer Demand; Soda Tax; Tax Morale; Fairness; Political Process
    Other subjects: Array
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  8. Are your tax problems an opportunity not to pay taxes?
    evidence from a randomized survey experiment
    Author: Blesse, Sebastian
    Published: 2021
    Publisher:  ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim, Mannheim

    Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using... more

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    Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative sample of the German population. Providing randomized information that others are uncertain about how to file their taxable income decreases individual tax morale. This suggests that subjects use negative peer signals as an excuse in order to opt-out of tax compliance. Studying related heterogeneous treatment effects, I find that both older and left-wing subjects are more responsive to tax uncertainty of others. I also show persistent treatment effects among very honest taxpayers in a follow-up survey.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/233934
    Series: Discussion paper / ZEW ; no. 21, 040 (05/2021)
    Subjects: Tax Complexity; Taxpayer Uncertainty; Tax Morale; Survey Experiments
    Scope: 1 Online-Ressource (54 Seiten), Illustrationen