Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/161573
Authors: 
Jahnke, Björn
Year of Publication: 
2017
Series/Report no.: 
WIDER Working Paper 2017/8
Abstract: 
Revenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance. This paper uses micro-level data from the Afrobarometer to analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale but also diminishes trust in the tax department and hence indirectly affects tax morale. The effect on tax morale is more severe in countries and regions where fewer people are affected by petty corruption and becomes insignificant if extortion of bribes is particularly prevalent.
Subjects: 
corruption
tax morale
economic development
mediation analysis
regional disaggregation
JEL: 
D73
H26
K42
F63
ISBN: 
978-92-9256-232-8
Document Type: 
Working Paper

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