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Tax morale: Framing and fairness

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  • Alexander, Phyllis
  • Balavac-Orlic, Merima

Abstract

Tax morale has been a focus of academics and policy makers for some time. The measurement of individuals’ tax morale is subjective, and various proxies have been employed in qualitative and quantitative research. The framing of these measures has been considered in some research with respect to equivalency or goal framing, but the underlying implication of emphasis framing in commonly used proxies has yet to be considered. Further, although fairness and financial literacy have been considered determinants of tax morale, no one has yet considered whether financial and tax literacy (FTL) has a moderating effect on fairness and tax morale.

Suggested Citation

  • Alexander, Phyllis & Balavac-Orlic, Merima, 2022. "Tax morale: Framing and fairness," Economic Systems, Elsevier, vol. 46(1).
    • Handle: RePEc:eee:ecosys:v:46:y:2022:i:1:s0939362521000844
    DOI: 10.1016/j.ecosys.2021.100936
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