Trust to Pay? Tax Morale and Trust in Africa
Although low tax morale hits developing countries hardest, little is known about its determinants in those countries. This paper examines the impact of trust in public institutions and the neighborhood on individual tax morale in four African count...
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2019
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| Online Access: | http://documents.worldbank.org/curated/en/997881565106446381/Trust-to-Pay-Tax-Morale-and-Trust-in-Africa http://hdl.handle.net/10986/32220 |
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okr-10986-322202022-09-19T12:16:26Z Trust to Pay? Tax Morale and Trust in Africa Kouame, Wilfried TAX EVASION TAX MORALE TRUST PUBLIC INSTITUTIONS Although low tax morale hits developing countries hardest, little is known about its determinants in those countries. This paper examines the impact of trust in public institutions and the neighborhood on individual tax morale in four African countries: Algeria, Ghana, Morocco, and Nigeria. First, the paper provides theoretical foundations of such a relationship. Further, the paper uses the World Value Survey to estimate the effects of trust in public institutions and the neighborhood on individual tax morale. The identification strategy employs the instrumental variables method and relies on historical data on the slave trade and the literature on the cultural heritage of trust. The paper finds that trust in public institutions and the neighborhood are largely associated with tax morale in the African countries under consideration. The findings are robust to an alternative identification strategy, additional controls, and a falsification test. 2019-08-08T14:20:07Z 2019-08-08T14:20:07Z 2019-08 Working Paper http://documents.worldbank.org/curated/en/997881565106446381/Trust-to-Pay-Tax-Morale-and-Trust-in-Africa http://hdl.handle.net/10986/32220 English Policy Research Working Paper;No. 8968 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 Africa Middle East and North Africa Algeria Ghana Morocco Nigeria |
| 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 MORALE TRUST PUBLIC INSTITUTIONS |
| spellingShingle |
TAX EVASION TAX MORALE TRUST PUBLIC INSTITUTIONS Kouame, Wilfried Trust to Pay? Tax Morale and Trust in Africa |
| geographic_facet |
Africa Middle East and North Africa Algeria Ghana Morocco Nigeria |
| relation |
Policy Research Working Paper;No. 8968 |
| description |
Although low tax morale hits developing
countries hardest, little is known about its determinants in
those countries. This paper examines the impact of trust in
public institutions and the neighborhood on individual tax
morale in four African countries: Algeria, Ghana, Morocco,
and Nigeria. First, the paper provides theoretical
foundations of such a relationship. Further, the paper uses
the World Value Survey to estimate the effects of trust in
public institutions and the neighborhood on individual tax
morale. The identification strategy employs the instrumental
variables method and relies on historical data on the slave
trade and the literature on the cultural heritage of trust.
The paper finds that trust in public institutions and the
neighborhood are largely associated with tax morale in the
African countries under consideration. The findings are
robust to an alternative identification strategy, additional
controls, and a falsification test. |
| format |
Working Paper |
| author |
Kouame, Wilfried |
| author_facet |
Kouame, Wilfried |
| author_sort |
Kouame, Wilfried |
| title |
Trust to Pay? Tax Morale and Trust in Africa |
| title_short |
Trust to Pay? Tax Morale and Trust in Africa |
| title_full |
Trust to Pay? Tax Morale and Trust in Africa |
| title_fullStr |
Trust to Pay? Tax Morale and Trust in Africa |
| title_full_unstemmed |
Trust to Pay? Tax Morale and Trust in Africa |
| title_sort |
trust to pay? tax morale and trust in africa |
| publisher |
World Bank, Washington, DC |
| publishDate |
2019 |
| url |
http://documents.worldbank.org/curated/en/997881565106446381/Trust-to-Pay-Tax-Morale-and-Trust-in-Africa http://hdl.handle.net/10986/32220 |
| _version_ |
1764476061517611008 |