On asymmetric information and tax morale in developing countries

Ahmed Salim Nuhu () and John M. Musah

No wp-2018-12, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from thirty-six African countries. We utilize a model in which agents form their perceptions about the sufficiency of government non-tax revenue for development financing under asymmetric information conditions. We then construct a composite index of information access that generates predictions about these perceptions and tax morale at the household level.

Keywords: Tax morale; Mediation analysis; Asymmetric information; Principal component analysis (search for similar items in EconPapers)
Date: 2018
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