Tax morale and public spending inefficiency

Barone, Guglielmo; Mocetti, Sauro

doi:10.1007/s10797-011-9174-z

Cited by 352 publications

(97 citation statements)

References 31 publications

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“…27 We propose, instead, to rely on an assumption similar to that contained in National Accounts methods about public expenditure. In the same way as there it is assumed Footnote 23 continued Barone and Mocetti (2009) criterion of discarding first and last percentile. Wilson (1993Wilson ( , 1995 data cloud procedure is implemented by the Fear software (Wilson 2008).…”

Section: Fig 2 Productivity and Inefficiencies In Dea Modelsmentioning

confidence: 99%

Public Sector Contribution To Competitiveness

Patrizii

Resce

2015

Ital Econ J

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Conventional measures of competitiveness in terms of final prices shed little light on how those measures are affected by public expenditure. By taking productivity as a common factor to any index of competitiveness we propose to assess the Italian Public Sector contribution by its productivity in providing public services. Integration of Data Envelopment Analysis with Principal Component Analysis provides a consistent methodology to face the problem of high dimensions, which is a characterising feature of public services provision. Results show a large geographical variability in Public Sector productivity and a significant differentiation in terms of both layers of government and types of services. Thus offering evidence to identify areas, services and tiers of government lacking efficiency and constituting a potential obstacle for growth. A East-West divide emerges on top of the Country's traditional, though less marked than commonly thought, North-South divide.

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Section: Fig 2 Productivity and Inefficiencies In Dea Modelsmentioning

confidence: 99%

Public Sector Contribution To Competitiveness

Patrizii

Resce

2015

Ital Econ J

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“…Barone and Mocetti (2011) explain that the attitude of taxpayer towards tax paying is TM. Economists lay emphasis on the role of TM in controlling the issues relating to tax evasion.…”

Section: Tax Morale (Tm)mentioning

confidence: 99%

“…Thus, provides a future orientation for directing research endeavor. Barone and Mocetti (2011) find tax evasion to be a universal phenomenon in many countries but more in developing countries. In global economic down turn, the governments are expected to 'do more with less' that may be possible if CiPP is controlled.…”

Section: Introductionmentioning

confidence: 99%

Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review

Siddiqui¹

2017

BER

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This paper aims to develop an inter-disciplinary conceptual framework through review of literature on the relationship among corruption, corruption in public procurement (CiPP), and effects of CiPP on the tax morale (TM). As proposed by Bernheim and Whinston (1986) (1) (grand, and legislative) are in the scholastic focus from different subjects however, petty corruption (here CiPP) is not much focused in the studies conducted so far. electorate (the public), (2) political elite (elected representative(s), chief executive(s), and cabinet minister(s) etc.), (3) influence group(s), and (4) PP professionals (PPP). Potential of PP to act as a potent tool of public-policy-implementation is suggested by scholars if transparency in PP is ensured. Effect of inefficiencies in governance on the taxpayers' TM is highlighted in the literature however, CiPP is presented as an inefficiency in judicious utilization of public money. Corruption-free PP will not only help the governments to 'do more with less' by eliminating inefficiencies (CiPP) but establish the moral authority of governments (especially in developing countries) to raise TM of taxpayers for raising tax collection and channelizing taxpayers' money for improving socioeconomic indicators in the developing economies. Two main types of corruption

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“…Other research has focused on redistribution through the provision of public goods (Cowell & Gordon, 1988;Alm et al, 1992;Barone & Mocetti, 2011) and its impact on the perceived fairness and legitimacy of governments in collecting taxes. Finally, some studies linked tax morale to trust in governments and votes on tax policies (Alm et al, 1993b;Torgler, 2003;Hug & Spörri, 2011).…”

Section: Related Literaturementioning

confidence: 99%

Reciprocal relationships in tax compliance decisions

Bazart

Bonein

2014

Journal of Economic Psychology

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Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a laboratory experiment in which we introduced two types of inequities. The first type of inequity is called vertical, because it refers to inequities introduced by the government when it sets different fiscal parameters for identical taxpayers, while the second type of inequity is called horizontal because it refers to the fact that taxpayers may differ in tax compliance decisions. In this setting, taxpayers may react to a disadvantageous or advantageous inequity through negative or positive reciprocal behaviors, respectively. Our results support the existence of negative and positive reciprocity in both vertical and horizontal cases. When both inequities come into play and may induce reciprocal behaviors in opposite directions, the horizontal always dominates the vertical.

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Tax morale and public spending inefficiency

Cited by 352 publications

References 31 publications

Public Sector Contribution To Competitiveness

Public Sector Contribution To Competitiveness

Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review

Reciprocal relationships in tax compliance decisions

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