By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.
Capasso, S., Cicatiello, L., DE SIMONE, E., Lucio Gaeta, G., Reismourao, P. (2021). Fiscal transparency and tax ethics: does better information lead to greater compliance?. JOURNAL OF POLICY MODELING, 43(5), 1031-1050 [10.1016/j.jpolmod.2020.06.003].
Fiscal transparency and tax ethics: does better information lead to greater compliance?
Salvatore Capasso;Elina De Simone
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2021-01-01
Abstract
By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
