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- Löfgren, Åsa & Nordblom, Katarina (2006): Puzzling tax attitudes and labels
We find that through labeling one can significantly affect attitudes towards a tax. The gasoline tax meets a stronger reluctance than virtually the same tax when it is called the CO2 tax on gasoline.
RePEc:hhs:gunwpe:0234 Save to MyIDEAS - Åsa Lofgren & Katarina Nordblom (2009): Puzzling tax attitudes and labels
We find that through labelling one can significantly affect attitudes towards a tax. The gasoline tax meets a stronger reluctance than virtually the same tax when it is called the CO2 tax on gasoline.
RePEc:taf:apeclt:v:16:y:2009:i:18:p:1809-1812 Save to MyIDEAS - Dornstein, Miriam (1987): Taxes: Attitudes and perceptions and their social bases
No abstract is available for this item.
RePEc:eee:joepsy:v:8:y:1987:i:1:p:55-76 Save to MyIDEAS - Cloyd, C. Bryan & Weaver, Connie D. (2012): Engaging students in the politics of tax policy: The tax attitudes survey project
Among other influences, the tax system of a democratic government reflects the many and varied attitudes, perceptions and values of its citizens. Understanding the determinants of attitudes and perceptions about the tax system is fundamental to understanding the dynamics and limitations of a tax system created by political processes. This paper introduces the Tax Attitudes Survey Project (TASP), which gives undergraduate students a hands-on introduction to empirical research through which they can gain a rich understanding of some of the factors, such as taxpayer attitudes and perceptions, underlying the politics of current tax-policy debates.
RePEc:eee:joaced:v:30:y:2012:i:1:p:22-34 Save to MyIDEAS - Arun Sharma & Poonam Sharma & Jaspal Singh (2021): Analysing the dynamics of tax attitude: a study of potential taxpayers
The shortage of revenue resources has led states to focus upon tax compliance as a serious affair. Incorporating economic factors as the only determinants has failed to comprehend the complete dynamics of tax compliance attitude. The present study attempts to analyse the non-economic determinants of tax compliance attitude among youth. The field survey revealed nine factors driving taxpaying attitude across two construct frameworks. ... The policy implications suggest that solicitation of enhanced tax compliance has to build upon creating an ecosystem where taxpaying is aspired in the long run.
RePEc:ids:ijicbm:v:22:y:2021:i:4:p:504-518 Save to MyIDEAS - Rosalita Rachma Agusti & Aulia Fuad Rahman (2023): Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary compliance and tax avoidance, and (3) the direct and indirect effects of tax literacy on voluntary compliance and tax avoidance through trust and authority. ... Despite evidence that trust in tax authorities is likely to reduce tax evasion, the power of tax authorities had no significance in determining tax evasion. In this case, power was present solely because of the tax obligations imposed through tax regulations rather than legitimacy. ... This research uncovered the importance of tax knowledge and its benefits for SMEs in terms of understanding their situation regarding tax.
RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2160585 Save to MyIDEAS - Abreham Adera (2024): Chinese Aid Projects and Local Tax Attitudes: Evidence from Africa
However, it also renders Chinese aid vulnerable to corruption, as leaders may exploit it to secure political favor for a specific region without the need to adjust government tax and spending policies. Such a characteristic of Chinese aid projects may ultimately shape local attitudes towards taxation and, thereby, influence state–society relations. ... The results indicate that exposure to Chinese aid projects creates negative perceptions among citizens regarding the state’s tax enforcement behavior. Interestingly, the study also reveals a positive association between Chinese aid and tax morale or compliance among citizens residing around Chinese aid projects. ... On the other hand, it engenders weak tax enforcement perceptions.
RePEc:pal:eurjdr:v:36:y:2024:i:1:d:10.1057_s41287-023-00595-9 Save to MyIDEAS - Santoro, Fabrizio & Mascagni, Giulia (2023): Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda
This paper addresses this gap testing the impacts of two short video vignettes on tax matters - one focusing on deterrence and the other on equity - embedded in a survey field experiment design. Using a unique dataset of survey and administrative data from Rwandan taxpayers, we are able to measure impacts on attitudes and filing decisions. ... Second, only the deterrence video translates into more tax remitted, while the equity appeal fails to raise revenue.
RePEc:eee:soceco:v:107:y:2023:i:c:s2214804323001441 Save to MyIDEAS - Moro-Egido, Ana I. & Solano-García, Ángel (2020): Does the perception of benefit fraud shape tax attitudes in Europe?
After the negative effect of the recent financial crisis on public finances in many countries, it is of a great interest to study attitudes towards taxation to identify effective policies to enhance public support for taxation and welfare programs. In this paper, we analyze empirically people’s attitudes towards taxation in European countries. ... Moreover, we test if contextual variables are relatively more relevant than individual characteristics in determining attitudes towards taxation. ... Our results suggest that policies targeting the deterrence of benefit fraud such as higher penalties and more frequent benefit investigations, increase the high earners’ willingness to pay taxes and then the size of the welfare state. We also find that contextual characteristics explain a larger variance of attitudes toward taxation than individual characteristics, suggesting that the same policy for all UE countries might be not a good strategy.
RePEc:eee:jpolmo:v:42:y:2020:i:5:p:1085-1105 Save to MyIDEAS - Spencer Bastani & Daniel Waldenström (2019): Salience of Inherited Wealth and the Support for Inheritance Taxation
We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society.
RePEc:ces:ceswps:_7482 Save to MyIDEAS