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What Drives Tax Morale? A Focus on Emerging Economies

Christian Daude, Hamlet Gutierrez () and Angel Melguizo

Hacienda Pública Española / Review of Public Economics, 2013, vol. 207, issue 4, 9-40

Abstract: This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale worldwide, 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, satisfaction with democracy, trust in government and the satisfaction with the quality of public services play an important role in increasing tax morale. The paper also discusses future directions for research and policy action in this area

Keywords: Tax Policy; Tax Morale; Developing Countries (search for similar items in EconPapers)
JEL-codes: E62 I38 P16 (search for similar items in EconPapers)
Date: 2013
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