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dc.contributor.authorPrichard, Wilson
dc.identifier.citationPrichard, W. (2023) Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance, ICTD Research in Brief 93, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.040en
dc.description.abstractThe concept of ‘tax morale’ seeks to capture an individual’s willingness (or unwillingness) to pay taxes. The study of tax morale in lower-income countries is significant for understanding “quasi-voluntary” tax compliance, popular support for tax reform programs, and the broader character of social contracts. While interest in tax morale research has surged over the past decade, the use of the concept in research has often been relatively broad and imprecise. This risks a lack of comparability across studies. More importantly, insufficiently nuanced research risks telling an incomplete or misleading story. As part of a broader effort for greater conceptual precision, this paper highlights the importance of distinguishing between conditional and unconditional understandings of tax morale.en
dc.description.sponsorshipForeign, Commonwealth & Development Officeen
dc.description.sponsorshipBill & Melinda Gates Foundationen
dc.description.sponsorshipNorwegian Agency for Development Cooperationen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;93
dc.rightsAttribution-NoDerivs 2.0 UK: England & Walesen
dc.subjectDevelopment Policyen
dc.titleUnpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Complianceen
dc.typeSeries paper (non-IDS)en
dc.rights.holderInstitute of Development Studiesen

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Except where otherwise noted, this item's license is described as Attribution-NoDerivs 2.0 UK: England & Wales