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 neighbourhood on individual tax morale in four African countries. First, the paper provides theoretical foundat...
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| Format: | Journal Article |
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Taylor and Francis
2021
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| Online Access: | http://hdl.handle.net/10986/36009 |
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okr-10986-360092022-01-28T16:05:24Z Trust to Pay? Tax Morale and Trust in Africa Kouamé, Wilfried A.K. TAXATION TAX EVASION TAX MORALE 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 neighbourhood on individual tax morale in four African countries. 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 neighbourhood 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 neighbourhood are associated with tax morale in Algeria, Ghana, Morocco, and Nigeria. The findings are robust to an alternative identification strategy, additional controls, and a falsification test. 2021-07-22T15:34:11Z 2021-07-22T15:34:11Z 2021-02-14 Journal Article The Journal of Development Studies http://hdl.handle.net/10986/36009 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Taylor and Francis Publications & Research Publications & Research :: Journal Article Africa Sub-Saharan Africa Algeria Ghana Morocco Nigeria |
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Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
| topic |
TAXATION TAX EVASION TAX MORALE |
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TAXATION TAX EVASION TAX MORALE Kouamé, Wilfried A.K. Trust to Pay? Tax Morale and Trust in Africa |
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Africa Sub-Saharan Africa Algeria Ghana Morocco Nigeria |
| 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 neighbourhood on individual tax morale in four African countries. 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 neighbourhood 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 neighbourhood are associated with tax morale in Algeria, Ghana, Morocco, and Nigeria. The findings are robust to an alternative identification strategy, additional controls, and a falsification test. |
| format |
Journal Article |
| author |
Kouamé, Wilfried A.K. |
| author_facet |
Kouamé, Wilfried A.K. |
| author_sort |
Kouamé, Wilfried A.K. |
| 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 |
Taylor and Francis |
| publishDate |
2021 |
| url |
http://hdl.handle.net/10986/36009 |
| _version_ |
1764484238124515328 |