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What Determines Tax Morale? Exploiting Survey Data

Kaderli, Tabea Anita LU (2016) NEKP01 20161
Department of Economics
Abstract
This thesis investigates the determinants of tax morale by assessing different channels of tax morale identified in the previous literature. Survey data from the World Values Survey and the European Values Study is combined, and complemented by aggregated data on governance, tax burden and GDP per capita. The data is analysed primarily using ordered probit estimation. Several other estimation methods are applied to test the robustness of the results. The result from this cross-country analysis on more than 90 countries highlights the importance of the reciprocity channel, understood as a citizen-state relationship, in order to increase tax morale. Demographic and socio-economic variables moreover influence the probability of reporting high... (More)
This thesis investigates the determinants of tax morale by assessing different channels of tax morale identified in the previous literature. Survey data from the World Values Survey and the European Values Study is combined, and complemented by aggregated data on governance, tax burden and GDP per capita. The data is analysed primarily using ordered probit estimation. Several other estimation methods are applied to test the robustness of the results. The result from this cross-country analysis on more than 90 countries highlights the importance of the reciprocity channel, understood as a citizen-state relationship, in order to increase tax morale. Demographic and socio-economic variables moreover influence the probability of reporting high tax morale. Significant differences across regions are found in the full sample estimations and confirmed in subsample regressions. (Less)
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author
Kaderli, Tabea Anita LU
supervisor
organization
course
NEKP01 20161
year
type
H2 - Master's Degree (Two Years)
subject
keywords
tax morale, determinants, survey data, WVS/EVS, regions
language
English
id
8876789
date added to LUP
2016-06-23 08:58:51
date last changed
2016-06-23 08:58:51
@misc{8876789,
  abstract     = {This thesis investigates the determinants of tax morale by assessing different channels of tax morale identified in the previous literature. Survey data from the World Values Survey and the European Values Study is combined, and complemented by aggregated data on governance, tax burden and GDP per capita. The data is analysed primarily using ordered probit estimation. Several other estimation methods are applied to test the robustness of the results. The result from this cross-country analysis on more than 90 countries highlights the importance of the reciprocity channel, understood as a citizen-state relationship, in order to increase tax morale. Demographic and socio-economic variables moreover influence the probability of reporting high tax morale. Significant differences across regions are found in the full sample estimations and confirmed in subsample regressions.},
  author       = {Kaderli, Tabea Anita},
  keyword      = {tax morale,determinants,survey data,WVS/EVS,regions},
  language     = {eng},
  note         = {Student Paper},
  title        = {What Determines Tax Morale? Exploiting Survey Data},
  year         = {2016},
}