OECD Development Centre Working Papers

ISSN :
1815-1949 (online)
DOI :
10.1787/18151949
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The OECD Development Centre links OECD members with developing and emerging economies and fosters debate and discussion to seek creative policy solutions to emerging global issues and development challenges. This series of working papers is intended to disseminate the OECD Development Centre’s research findings rapidly among specialists in the field concerned. These papers are generally available in the original English or French, with a summary in the other language.
 

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Author(s):
Christian Daude1, Hamlet Gutiérrez, Ángel Melguizo1
Author Affiliations
  • 1: OECD, France

Publication Date
23 Nov 2012
Bibliographic information
No.:
315
Pages
51
DOI
10.1787/5k8zk8m61kzq-en

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This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels of tax morale. In terms of institutional determinants, it finds that the satisfaction with democracy, trust in government and the satisfaction with the quality of public services plays an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area.
Keywords:
tax morale, tax policy, developing countries
JEL Classification:
  • E62: Macroeconomics and Monetary Economics / Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook / Fiscal Policy
  • I38: Health, Education, and Welfare / Welfare and Poverty / Government Policy; Provision and Effects of Welfare Programs
  • P16: Economic Systems / Capitalist Systems / Political Economy