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Trust to Pay ? Tax Morale and Trust in Africa (English)

Although low tax morale hits developing countries hardest, little is known about its determinants in those countries. This paper examines the impact of trust in public institutions and the neighborhood on individual tax morale in four African countries: Algeria, Ghana, Morocco, and Nigeria. First, the paper provides theoretical foundations of such a relationship. Further, the paper uses the World Value Survey to estimate the effects of trust in public...
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Citation

Kouame,Wilfried Anicet Kouakou.

Trust to Pay ? Tax Morale and Trust in Africa (English). Policy Research working paper|no. WPS 8968 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/997881565106446381

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