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...
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详细
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2019/05/15
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政策研究报告
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WPS8855
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1
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1
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2019/05/15
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Disclosed
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Voice and Punishment : A Global Survey Experiment on Tax Morale
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Tax Compliance