Perceptions of institutional quality and justification of tax evasion

Alvaro Forteza () and Cecilia Noboa ()
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Alvaro Forteza: Universidad de la República

Constitutional Political Economy, 2019, vol. 30, issue 4, No 1, 367-382

Abstract: Abstract According to the world values survey, citizens justification of tax evasion varies widely across individuals and countries. We explore in this paper how justification of tax evasion covaries across individuals and countries with measures of government quality and the survey respondents own perceptions of the institutional quality. We study three proxies for individuals assessment of institutional quality, namely confidence in government, in civil service and in justice. We find only weak evidence that better assessments of the quality of government institutions are associated with less justification of tax evasion.

Keywords: Development; Institutional quality; Tax morale; Tolerance of tax evasion (search for similar items in EconPapers)
JEL-codes: E26 H26 O17 O23 P16 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1007/s10602-019-09287-1

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