What Determines Tax Morale? Exploiting Survey Data
(2016) NEKP01 20161Department 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)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8876789
- author
- Kaderli, Tabea Anita LU
- supervisor
- organization
- course
- NEKP01 20161
- year
- 2016
- 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}}, language = {{eng}}, note = {{Student Paper}}, title = {{What Determines Tax Morale? Exploiting Survey Data}}, year = {{2016}}, }