Suchergebnisse

While the drivers of preferences about tax progressivity and redistribution are well identified, the study of willingness to pay taxes remains underdeveloped. This article uses the 2016 ISSP on the Role of Government and the 2018 OECD Risks that Matter surveys to identify which groups of voters are more likely to be willing to pay taxes. It shows that ideology mediates the correlations between education or income and willingness to pay. Among the left, income and education tend to have a positive association with willingness to pay taxes, whereas both variables are negatively associated with willingness to pay among the right. Thus, the core constituencies of left-wing parties composed of socio-cultural professionals and of production and service workers have different tax policy preferences. Socio-cultural professionals, with their higher education and income, are significantly more willing to pay taxes than production and service workers, who share lower education and income.

We provide the first experimental attempt at measuring reciprocity in tax collection in developing countries, where enforcement institutions are weak, and where tax rates and in general tax observance is lower. In a household survey carried out in 17 Latin American cities, we randomly provide respondents with positively or negatively information on the local Government's administration; this information significantly altered perceptions on the quality of the local government in two cities, and we find that in Rio de Janeiro -where a relative high degree of tax autonomy allows citizens to make a clear link between taxes and the provision of public services- people's perception on the quality of the local government can have sizable effects on their willingness to pay taxes.

Abstract
The growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design. Zimbabwe adopted a presumptive tax system for various informal sector categories to enlarge the tax base and increase tax revenues mobilised. However, presumptive taxes have not generated significant revenue. Tax compliance in the informal sector has often been studied from the tax structure design, the deterrence model perspective and capacity limitations without paying adequate attention to tax morale. Tax morale can be denoted through the peer effect of the compliance behaviour of other taxpayers, the fulfilment of the psychological social contract, transparency and accountability in the use of tax revenues as well as stakeholder communication, built on mutual trust and respect. In light of these tax morale dimensions, it is evident that tax compliance can never be divorced from the intrinsic motivation to pay taxes. The inextricable link, between tax evasion, tax compliance and tax morale, motivates this study. While previous studies on tax morale have applied single method research approaches, this study adopted a sequential exploratory mixed method research design, combining both qualitative and quantitative (through the use of document reviews, semi-structured interviews and questionnaires) in order to bring a balanced view. The study found out that tax morale was a strong driver of tax evasion and non-tax compliance in the informal sector.

What is the relationship between taxation and public safety? Contrary to studies suggesting that personal victimization and heightened perceptions of insecurity increase pro-social attitudes and support for state intervention in the form of greater taxation, this article argues that such concerns decrease willingness to pay taxes to address public safety. It estimates what citizens are willing to pay to reduce crime, using an original representative survey conducted in Mexico and relying on the contingent valuation method to assess the value of nonmarket goods. Attitudes toward taxation are found to respond to subjective, sociotropic assessments of public safety rather than to actual risk or occurrences of individual victimization. These findings counter the conventional wisdom that demand for personal security enables greater extraction, a central proposition in classic accounts of state building. Showing that willingness to accept heavier taxation may be weakest among those who perceive the gravest need for security, the study adds precision to theories of fiscal exchange.

AbstractThis study extends our understanding about the interrelationship between taxation policy, democracy and financial performance in local governments. Every government, particularly local ones, would like to make their residents more willing to pay taxes. Based on the trend of making local authorities less reliant on national budgets and the ever‐increasing expectations that they provide high quality services, we investigated how public perceptions about the local government's fairness, tax enforcement, governability and the outsourcing of local tax collection affect the percentage of local property taxes collected. We used a survey of 607 Israeli residents randomly sampled from municipalities that do and do not outsource, and independent data about tax collection rates. The results indicate that perceptions about tax enforcement and governability mediate the relationship between perceptions about fairness and tax collection rates. However, only within local authorities that outsourced tax collection was there a positive relationship between perceptions about tax enforcement and tax collection rates and a positive relationship between perceptions about governability and tax collection rates. Implications of the findings are discussed in the era of local democracy and local governance.

This study extends our understanding about the interrelationship between taxation policy, democracy and financial performance in local governments. Every government, particularly local ones, would like to make their residents more willing to pay taxes. Based on the trend of making local authorities less reliant on national budgets and the ever-increasing expectations that they provide high quality services, we investigated how public perceptions about the local government's fairness, tax enforcement, governability and the outsourcing of local tax collection affect the percentage of local property taxes collected. We used a survey of 607 Israeli residents randomly sampled from municipalities that do and do not outsource, and independent data about tax collection rates. The results indicate that perceptions about tax enforcement and governability mediate the relationship between perceptions about fairness and tax collection rates. However, only within local authorities that outsourced tax collection was there a positive relationship between perceptions about tax enforcement and tax collection rates and a positive relationship between perceptions about governability and tax collection rates. Implications of the findings are discussed in the era of local democracy and local governance.

Growing alienation between citizens and government represents an important challenge to democracy. Resistance to taxation is one of the manifestations of this alienation. The issue is further complicated by citizen demands that exceed their willingness to pay taxes, referred to here as tax‐demand discontinuity. This article uses a survey of over 700 citizens designed to provide an information foundation for comprehensive park and recreation planning to test for and profile tax‐demand discontinuity. Using combined scores on summated measures of willingness to pay taxes and demand for public investment, citizens are typologically classified into nine groups that are then consolidated under three classifications of tax‐demand discontinuity. Citizen‐assignments include traditionalists, or those with continuity or balance between willingness to pay taxes and demand; philanthropists, those who are willing to pay taxes in excess of demand; and free‐riders, citizens with demands that exceed willingness to pay taxes. Differences in assessments of local government performance are examined in relationship to tax‐demand discontinuity classifications indicating that productivity alone will not resolve issues of tax‐demand discontinuity. The results indicate differences in citizen subpopulations in tax‐demand discontinuity.