Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/214288
Authors: 
Torgler, Benno
Year of Publication: 
2004
Series/Report no.: 
CREMA Working Paper No. 2004-02
Abstract: 
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.
Subjects: 
tax morale
tax evasion
shadow economy
JEL: 
H26
K42
Document Type: 
Working Paper

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