Voice and Punishment : A Global Survey Experiment on Tax Morale

Voice and Punishment : A Global Survey Experiment on Tax Morale

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 re...

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Bibliographic Details
Main Authors: Sjoberg, Fredrik M., Mellon, Jonathan, Peixoto, Tiago, Hemker, Johannes, Tsai, Lily L.
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2019
Subjects:
TAX EVASION
TAX AVOIDANCE
PUBLIC GOODS
PUBLIC EXPENDITURES
ANTICORRUPTION
ACCOUNTABILITY
INCOME REDISTRIBUTION
TAX COMPLIANCE
Online Access:http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale
http://hdl.handle.net/10986/31713
id okr-10986-31713
recordtype oai_dc
spelling okr-10986-317132022-09-20T00:13:57Z Voice and Punishment : A Global Survey Experiment on Tax Morale Sjoberg, Fredrik M. Mellon, Jonathan Peixoto, Tiago Hemker, Johannes Tsai, Lily L. TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE 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. 2019-05-16T15:54:57Z 2019-05-16T15:54:57Z 2019-05 Working Paper http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale http://hdl.handle.net/10986/31713 English Policy Research Working Paper;No. 8855 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic TAX EVASION
TAX AVOIDANCE
PUBLIC GOODS
PUBLIC EXPENDITURES
ANTICORRUPTION
ACCOUNTABILITY
INCOME REDISTRIBUTION
TAX COMPLIANCE
spellingShingle TAX EVASION
TAX AVOIDANCE
PUBLIC GOODS
PUBLIC EXPENDITURES
ANTICORRUPTION
ACCOUNTABILITY
INCOME REDISTRIBUTION
TAX COMPLIANCE
Sjoberg, Fredrik M.
Mellon, Jonathan
Peixoto, Tiago
Hemker, Johannes
Tsai, Lily L.
Voice and Punishment : A Global Survey Experiment on Tax Morale
relation Policy Research Working Paper;No. 8855
description 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.
format Working Paper
author Sjoberg, Fredrik M.
Mellon, Jonathan
Peixoto, Tiago
Hemker, Johannes
Tsai, Lily L.
author_facet Sjoberg, Fredrik M.
Mellon, Jonathan
Peixoto, Tiago
Hemker, Johannes
Tsai, Lily L.
author_sort Sjoberg, Fredrik M.
title Voice and Punishment : A Global Survey Experiment on Tax Morale
title_short Voice and Punishment : A Global Survey Experiment on Tax Morale
title_full Voice and Punishment : A Global Survey Experiment on Tax Morale
title_fullStr Voice and Punishment : A Global Survey Experiment on Tax Morale
title_full_unstemmed Voice and Punishment : A Global Survey Experiment on Tax Morale
title_sort voice and punishment : a global survey experiment on tax morale
publisher World Bank, Washington, DC
publishDate 2019
url http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale
http://hdl.handle.net/10986/31713
_version_ 1764474935551459328

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