Publication:
Voice and Punishment: A Global Survey Experiment on Tax Morale

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dc.contributor.authorSjoberg, Fredrik M.
dc.contributor.authorMellon, Jonathan
dc.contributor.authorPeixoto, Tiago
dc.contributor.authorHemker, Johannes
dc.contributor.authorTsai, Lily L.
dc.date.accessioned2019-05-16T15:54:57Z
dc.date.available2019-05-16T15:54:57Z
dc.date.issued2019-05
dc.description.abstractAn 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale
dc.identifier.doi10.1596/1813-9450-8855
dc.identifier.urihttps://hdl.handle.net/10986/31713
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 8855
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX EVASION
dc.subjectTAX AVOIDANCE
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC EXPENDITURES
dc.subjectANTICORRUPTION
dc.subjectACCOUNTABILITY
dc.subjectINCOME REDISTRIBUTION
dc.subjectTAX COMPLIANCE
dc.titleVoice and Punishmenten
dc.title.subtitleA Global Survey Experiment on Tax Moraleen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleVoice and Punishment: A Global Survey Experiment on Tax Morale
okr.date.disclosure2019-05-15
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale
okr.guid986411557941098413
okr.identifier.doi10.1596/1813-9450-8855
okr.identifier.externaldocumentum090224b086f47634_2_0
okr.identifier.internaldocumentum31075697
okr.identifier.reportWPS8855
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/986411557941098413/pdf/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale.pdfen
okr.statistics.combined6337
okr.statistics.dr986411557941098413
okr.statistics.drstats2918
okr.topicGovernance::National Governance
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPublic Sector Development::Public Sector Corruption and Anticorruption Measures
okr.topicPublic Sector Development::Public Sector Expenditure Policy
okr.unitGovernance Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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