Willingness to pay taxes through mutual trust: The effect of fairness, governability,<scp>tax‐enforcement</scp>and outsourcing on local tax collection rates

Beeri, Itai; Zaidan, Akab; Zeedan, Rami

doi:10.1111/gove.12662

Cited by 11 publications

(17 citation statements)

References 71 publications

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“…Again, older people may appreciate the judicious use of their taxes to national development relative to the younger cohorts. Lago-Peñas and Lago-Peñas (2010), Amponsah and Adu (2017), Zhao et al (2021) and Beeri et al (2022) have also found a positive relationship between age and tax compliance. Using a sample of 321 respondents, Gupta (2016) investigated the willingness to pay carbon tax employing probit and tobit approach and a CVM.…”

Section: Literature Reviewmentioning

confidence: 89%

“…The study revealed that income exerts a positive and a significant effect on willingness to pay for carbon tax. Studies by Porcano (1988), McGee (2012), Zhao et al (2021) and Beeri et al (2022) have also revealed a positive and a significant relationship between income and tax compliance.…”

Section: Literature Reviewmentioning

confidence: 93%

“…A plethora of empirical studies have also examined the effect of income on willingness to pay tax McGee, 2012;Gupta, 2016;Zhao et al, 2021;Beeri et al, 2022). The results from these studies indicate that higher income earners are more willing to pay tax compared to those with lower incomes.…”

Section: Literature Reviewmentioning

confidence: 99%

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Willingness to pay for electronic transaction levy: empirical evidence from Ghana

Amoah¹,

Kwablah

Amoah

et al. 2023

AJEMS

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PurposeIn countries where the electronic levy (e-levy) has been implemented, one question that resonates with the populace is, “how much would you want to pay for e-levy per transaction?” In response, varied perspectives have been shared with no convergence. Against this background, this study seeks to estimate people's willingness to pay (WTP) for electronic transaction levy in Ghana, while analysing the associated determinants.Design/methodology/approachThis study relies on a survey of 2,810 respondents obtained from February 9 to 16, 2022 in Ghana. A multivariate logit model was estimated with its marginal effects. Further, a robustness check was undertaken using the linear probability model to validate the results.FindingsWith respect to the sample, the authors find evidence that approximately 46% of the respondents are not willing to pay any amount per transaction for the e-levy. Second, about 21% of the respondents are willing to pay Ghs0.5% as e-levy per transaction. Furthermore, about 10% of the respondents are willing to pay 1% per transaction as e-levy. Those who indicated that they would pay rates above 1% (specifically, 1.50%–1.75%) per transaction are less than 5%. For flat rates, approximately 10% of the respondents were willing to pay Ghs5 per month for all transactions above Ghs100. All others who are interested in other flat rates together are less than 5% of the respondents. The key statistically significant determinants of the probability that an individual would be willing to pay for the e-levy are also provided. This study recommends a comprehensive dialogue between the government and all stakeholders to reach a reasonable conclusion on an acceptable e-levy rate and by extension, implementation strategies.Originality/valueTo the best of the researchers' knowledge, this is the first empirical study that estimates individuals' willingness to pay for e-levy on electronic transactions in a developing country.

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Section: Literature Reviewmentioning

confidence: 89%

Section: Literature Reviewmentioning

confidence: 93%

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Willingness to pay for electronic transaction levy: empirical evidence from Ghana

Amoah¹,

Kwablah

Amoah

et al. 2023

AJEMS

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“…If pro-citizen influencers are used to offset such inevitable state-preference bias, an additional normative question follows: How broad should the use of such influencers be? The right of citizens to contest administrative resolutions is rooted in the values of fairness (Beeri et al, 2021; Van Ryzin, 2011). However subjecting street-level bureaucrats’ resolutions to appeals may disempower their capacity to determine policy (McCubbins et al, 1994), turning their resolutions into steppingstones for appeal.…”

Section: Discussionmentioning

confidence: 99%

“…The assumption that citizens would be treated fairly and with dignity forms the basis of the social contract between the public and the establishment (Rawls, 1971). In return for their involvement in collective decision-making and paying of taxes, citizens expect unbiased treatment from the authorities (Beeri et al, 2021;Craven, 2021;Van Ryzin, 2011). Some scholars consider bureaucratic neutrality to be a myth (Portillo et al, 2020;Williams, 1985).…”

Section: Introductionmentioning

confidence: 99%

Street-Level Bias: Examining Factors Related to Street-Level Bureaucrats’ State or Citizen Favoritism

Gershgoren

Cohen

2023

The American Review of Public Administration

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Administration of street-level bureaucrats requires prior knowledge of what affects their use of discretion. However, there is a lack of understanding as to what influences their decision-making when choosing between claims made by the state or by its citizens. Without such knowledge, public administration at the street-level can sustain the perception that street-level bureaucrats have a state-preference bias, lowering citizens’ view of public service delivery by those perceived as the face of governance. This study focuses on decisions street-level bureaucrats make when resolving disputes between citizens and other state officials. Using real-world resolutions made over three decades by lower-court judges in Israeli civil tax disputes, the findings reveal a link between factors associated with street-level bureaucrats’ common characteristics and state favoritism in their resolutions. The findings also imply that policymakers who want to mitigate such outcomes can use citizen administrative participation-based influencers to promote street-level bureaucrats’ pro-citizen tendencies.

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Does the teaming of career street-level bureaucrats and lay officials promote street-level resolutions that favour the citizens’ claims?

Gershgoren,

Cohen

2023

Public Management Review

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Willingness to pay taxes through mutual trust: The effect of fairness, governability,tax‐enforcementand outsourcing on local tax collection rates

Abstract: 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

Cited by 11 publications

References 71 publications

Willingness to pay for electronic transaction levy: empirical evidence from Ghana

Willingness to pay for electronic transaction levy: empirical evidence from Ghana

Street-Level Bias: Examining Factors Related to Street-Level Bureaucrats’ State or Citizen Favoritism

Does the teaming of career street-level bureaucrats and lay officials promote street-level resolutions that favour the citizens’ claims?

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