Tax Morale in Asian Countries

Benno Torgler

CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA)

Abstract: This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural differences. The paper also analyses tax morale as a dependent variable and thus gives answers to what shapes tax morale. Pooling the Asian countries we find, e.g., that trust in the government and the legal system have a positive effect on tax morale. These results remain robust for India and Japan in a time series analysis.

Keywords: tax morale; tax evasion; shadow economy (search for similar items in EconPapers)
JEL-codes: H26 K42 (search for similar items in EconPapers)
Date: 2004-01
New Economics Papers: this item is included in nep-acc, nep-law, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (59)

Downloads: (external link)
https://www.crema-research.ch/papers/2004-02.pdf Full Text (application/pdf)
https://www.crema-research.ch/abstracts/2004-02.htm Abstract (text/html)

Related works:
Journal Article: Tax morale in Asian countries (2004)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cra:wpaper:2004-02

Access Statistics for this paper

More papers in CREMA Working Paper Series from Center for Research in Economics, Management and the Arts (CREMA) Contact information at EDIRC.
Bibliographic data for series maintained by Anna-Lea Werlen ( this e-mail address is bad, please contact ).