Jahnke, B.; Weisser, R.A.: How does petty corruption affect tax morale in Sub-Saharan Africa? In: European Journal of Political Economy 60 (2019), 101751. DOI: https://doi.org/10.1016/j.ejpoleco.2018.09.003
Zusammenfassung: | |
Revenues from taxation gain in importance to finance economic development in Sub-Saharan Africa. One obstacle to enhancing the willingness to remit taxes can be the extortion of bribes by public officials. Using micro-level data from the Afrobarometer, we show that petty corruption erodes 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. Differing levels of civic participation and potential access to tax funded services are also found to induce heterogeneous reactions to corruption experience. Applying a mediation analysis, we demonstrate that petty corruption not only has a direct effect on tax morale but also diminishes confidence in tax authorities and therefore affects tax morale indirectly. The harmful effects of corruption experience, however, operate mainly through a generally lowered inclination to uphold high levels of tax morale. | |
Lizenzbestimmungen: | CC BY-NC-ND 4.0 Unported |
Publikationstyp: | Article |
Publikationsstatus: | publishedVersion |
Erstveröffentlichung: | 2018 |
Die Publikation erscheint in Sammlung(en): | Wirtschaftswissenschaftliche Fakultät |
Pos. | Land | Downloads | ||
---|---|---|---|---|
Anzahl | Proz. | |||
1 | Germany | 71 | 52,59% | |
2 | United States | 20 | 14,81% | |
3 | Brazil | 9 | 6,67% | |
4 | China | 6 | 4,44% | |
5 | Switzerland | 4 | 2,96% | |
6 | Iran, Islamic Republic of | 3 | 2,22% | |
7 | United Kingdom | 3 | 2,22% | |
8 | Pakistan | 2 | 1,48% | |
9 | Norway | 2 | 1,48% | |
10 | Nigeria | 2 | 1,48% | |
andere | 13 | 9,63% |
Hinweis
Zur Erhebung der Downloadstatistiken kommen entsprechend dem „COUNTER Code of Practice for e-Resources“ international anerkannte Regeln und Normen zur Anwendung. COUNTER ist eine internationale Non-Profit-Organisation, in der Bibliotheksverbände, Datenbankanbieter und Verlage gemeinsam an Standards zur Erhebung, Speicherung und Verarbeitung von Nutzungsdaten elektronischer Ressourcen arbeiten, welche so Objektivität und Vergleichbarkeit gewährleisten sollen. Es werden hierbei ausschließlich Zugriffe auf die entsprechenden Volltexte ausgewertet, keine Aufrufe der Website an sich.