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Voice and Punishment : A Global Survey Experiment on Tax Morale

Author

Listed:
  • Sjoberg,Fredrik Matias
  • Mellon,Jonathan
  • Peixoto,Tiago Carneiro
  • Hemker,Johannes Zacharias
  • Tsai,Lily Lee

Abstract

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.

Suggested Citation

  • Sjoberg,Fredrik Matias & Mellon,Jonathan & Peixoto,Tiago Carneiro & Hemker,Johannes Zacharias & Tsai,Lily Lee, 2019. "Voice and Punishment : A Global Survey Experiment on Tax Morale," Policy Research Working Paper Series 8855, The World Bank.
    • Handle: RePEc:wbk:wbrwps:8855
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    Citations

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    Cited by:

    1. Anne Brockmeyer & Francisco Garfias & Juan Carlos Suárez Serrato, 2024. "The Fiscal Contract up Close: Experimental Evidence from Mexico City," CESifo Working Paper Series 11270, CESifo.
    2. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
    3. Jana Cahlikova & Lubomir Cingl & Katerina Chadimova & Miroslav Zajicek, 2021. "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees," Working Papers tax-mpg-rps-2021-12, Max Planck Institute for Tax Law and Public Finance.
    4. Santoro, Fabrizio & Mascagni, Giulia, 2023. "Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).

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