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Constitutional Political Economy

, Volume 30, Issue 4, pp 367–382 | Cite as

Perceptions of institutional quality and justification of tax evasion

  • Alvaro FortezaEmail author
  • Cecilia Noboa
Original Paper
  • 55 Downloads

Abstract

According to the world values survey, citizens justification of tax evasion varies widely across individuals and countries. We explore in this paper how justification of tax evasion covaries across individuals and countries with measures of government quality and the survey respondents own perceptions of the institutional quality. We study three proxies for individuals assessment of institutional quality, namely confidence in government, in civil service and in justice. We find only weak evidence that better assessments of the quality of government institutions are associated with less justification of tax evasion.

Keywords

Development Institutional quality Tax morale Tolerance of tax evasion 

JEL Classification

E26 H26 O17 O23 P16 

Notes

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Copyright information

© Springer Science+Business Media, LLC, part of Springer Nature 2019

Authors and Affiliations

  1. 1.Departamento de Economía, FCSUniversidad de la RepúblicaMontevideoUruguay

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