Trust to Pay? Tax Morale and Trust in Africa
研究了阿尔及利亚、加纳、摩洛哥和尼日利亚四个非洲国家中，对公共机构和邻里的信任如何影响个人的纳税道德，使用世界价值观调查数据和工具变量方法。
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 neighbourhood on individual tax morale in four African countries. 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 institutions and the neighbourhood on individual tax morale. The identification strategy employs the instrumental variables method and relies on historical data on the slave trade and the literature on the cultural heritage of trust. The paper finds that trust in public institutions and the neighbourhood are associated with tax morale in Algeria, Ghana, Morocco, and Nigeria. The findings are robust to an alternative identification strategy, additional controls, and a falsification test.