Arbeitspapier
Tax Morale in Asian Countries
This paper analyses tax morale in several Asian countries. The descriptive analysis indicates that tax morale is very low in the Philippines and relatively high in Japan, China, and Bangladesh. In general Asia has a higher tax morale than OECD countries, which might indicate cultural differences. The paper also analyses tax morale as a dependent variable and thus gives answers to what shapes tax morale. Pooling the Asian countries we find, e.g., that trust in the government and the legal system have a positive effect on tax morale. These results remain robust for India and Japan in a time series analysis.
- Language
-
Englisch
- Bibliographic citation
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Series: CREMA Working Paper ; No. 2004-02
- Classification
-
Wirtschaft
Tax Evasion and Avoidance
Illegal Behavior and the Enforcement of Law
- Subject
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tax morale
tax evasion
shadow economy
- Event
-
Geistige Schöpfung
- (who)
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Torgler, Benno
- Event
-
Veröffentlichung
- (who)
-
Center for Research in Economics, Management and the Arts (CREMA)
- (where)
-
Basel
- (when)
-
2004
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Torgler, Benno
- Center for Research in Economics, Management and the Arts (CREMA)
Time of origin
- 2004
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