What Drives Tax Morale?
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper reviews the literature and contributes with some evidence based on the World Values Survey on the drivers of tax morale around the world, with an emphasis on developing countries. It shows that socio-economic factors such as age, religion, gender, employment status and educational attainment have a significant impact on people’s levels...
