Explains the origins, key features, and implementation of use-value assessment (UVA) programs in property taxation in the United States during the last half-century. Intended audience consists of academics who study public finance, agricultural and land economics, urban economics and regional planning, and environmental economics; and state tax and conservation. Covers theory, practice, criticism, and reform recommendations.
PurposeAnalyze how peer effects and social influences affect attitudes and responses to corruption in tax systems, identifying factors that improve tax morale.Design/methodology/approachLife in Transition Survey (LITS III, 2016) data are analyzed using ordered probit models of corrupt tax officials, Heckman-style selection models of the extent of corruption, probit models of reasons given for not reporting corruption and ordered probit models of the frequency of informal payments to tax officials.FindingsPeer effects and social influences significantly affect perceptions of and responses to corruption. Tax morale is supported in communities where people trust one another, where there is greater respect for the law and where people can achieve greater life satisfaction.Research limitations/implicationsResults are specific to transition countries represented in the data.Practical implicationsFindings can help improve tax morale and stabilize fiscal systems in transition countries.Social implicationsEnhanced tax morale can be facilitated by building inclusive, respectful and transparent institutions.Originality/valueThis study uses the latest LITS III data with a focus on peer effects and social influences, with improved empirical strategies.
