Voice and Punishment
An 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.
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| Format: | Working Paper biblioteca |
| Language: | English |
| Published: |
World Bank, Washington, DC
2019-05
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| Subjects: | TAX EVASION, TAX AVOIDANCE, PUBLIC GOODS, PUBLIC EXPENDITURES, ANTICORRUPTION, ACCOUNTABILITY, INCOME REDISTRIBUTION, TAX COMPLIANCE, |
| Online Access: | http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale https://hdl.handle.net/10986/31713 |
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dig-okr-10986317132024-07-28T06:42:18Z Voice and Punishment A Global Survey Experiment on Tax Morale Sjoberg, Fredrik M. Mellon, Jonathan Peixoto, Tiago Hemker, Johannes Tsai, Lily L. TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE An 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. 2019-05-16T15:54:57Z 2019-05-16T15:54:57Z 2019-05 Working Paper Document de travail Documento de trabajo http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale https://hdl.handle.net/10986/31713 English Policy Research Working Paper;No. 8855 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank application/pdf World Bank, Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE |
| spellingShingle |
TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE Sjoberg, Fredrik M. Mellon, Jonathan Peixoto, Tiago Hemker, Johannes Tsai, Lily L. Voice and Punishment |
| description |
An 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. |
| format |
Working Paper |
| topic_facet |
TAX EVASION TAX AVOIDANCE PUBLIC GOODS PUBLIC EXPENDITURES ANTICORRUPTION ACCOUNTABILITY INCOME REDISTRIBUTION TAX COMPLIANCE |
| author |
Sjoberg, Fredrik M. Mellon, Jonathan Peixoto, Tiago Hemker, Johannes Tsai, Lily L. |
| author_facet |
Sjoberg, Fredrik M. Mellon, Jonathan Peixoto, Tiago Hemker, Johannes Tsai, Lily L. |
| author_sort |
Sjoberg, Fredrik M. |
| title |
Voice and Punishment |
| title_short |
Voice and Punishment |
| title_full |
Voice and Punishment |
| title_fullStr |
Voice and Punishment |
| title_full_unstemmed |
Voice and Punishment |
| title_sort |
voice and punishment |
| publisher |
World Bank, Washington, DC |
| publishDate |
2019-05 |
| url |
http://documents.worldbank.org/curated/en/986411557941098413/Voice-and-Punishment-A-Global-Survey-Experiment-on-Tax-Morale https://hdl.handle.net/10986/31713 |
| work_keys_str_mv |
AT sjobergfredrikm voiceandpunishment AT mellonjonathan voiceandpunishment AT peixototiago voiceandpunishment AT hemkerjohannes voiceandpunishment AT tsaililyl voiceandpunishment AT sjobergfredrikm aglobalsurveyexperimentontaxmorale AT mellonjonathan aglobalsurveyexperimentontaxmorale AT peixototiago aglobalsurveyexperimentontaxmorale AT hemkerjohannes aglobalsurveyexperimentontaxmorale AT tsaililyl aglobalsurveyexperimentontaxmorale |
| _version_ |
1806031823861448704 |