Trust in Government institutions and tax morale Antonios M. Koumpias, Gabriel Leonardo, Jorge Martínez-Vázquez
By: Koumpias, Antonios M
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Contributor(s): Leonardo, Gabriel | Martínez Vázquez, Jorge.
Material type: 
ArticlePublisher: 2021Subject(s): GOBIERNO | ADMINISTRACION PUBLICA | FIDEICOMISO | CUMPLIMIENTO FISCAL | ETICA FISCAL | ESTADOS UNIDOS
In:
FinanzArchiv v. 77, n. 2, 2021, p. 117-140Summary: Using information from the World Values Survey and the Freedom House, we confirm prior evidence that trust in government organizations positively influences tax morale and show that trust in output government organizations such as civil services or the police has a significantly larger influence on tax morale than does trust in input organizations, such as the national government and the parliament. Ranking the relative importance of trust across government institutions using LASSO regression, we identify trust in police to be most important by a wide margin, followed by the national government, courts, civil service, and the parliament.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2021/2-1 (Browse shelf) | Available | OP 207/2021/2-1 |
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Using information from the World Values Survey and the Freedom House, we confirm prior evidence that trust in government organizations positively influences tax morale and show that trust in output government organizations such as civil services or the police has a significantly larger influence on tax morale than does trust in input organizations, such as the national government and the parliament. Ranking the relative importance of trust across government institutions using LASSO regression, we identify trust in police to be most important by a wide margin, followed by the national government, courts, civil service, and the parliament.
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