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Tax morale in Latin America

Torgler, Benno


In the tax compliance literature, we observe a lack of empirical evidence on the degree of tax morale in developing countries. Thus, our paper as a novelty focuses on Latin America, analysing tax morale as dependent variable and searching for factors that systematically affect tax morale, working with the two data sets Latinobarómetro and World Values Survey. Our findings indicate that there is a significant correlation between tax morale and the size of shadow economy. Furthermore,...[Show more]

CollectionsANU Research Publications
Date published: 2003
Type: Conference paper


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