Indirect Consequences of Locally Observed Corruption on Taxpayers' Motivation to Cheat on Taxes
Bibliographic Data
| ID | 9743754 |
|---|---|
| Authors | A B Siddique (0000-0002-9964-7511, School of Public Administration Florida Atlantic University Boca Raton Florida USA, corresponding author) |
| Year | 2025 |
| Volume | 78 |
| Issue | 2 |
| Pages | 648-681 |
| Publication date | 2025-05-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Kyklos (JOURNAL) |
| Journal identifiers | ISSN: 0023-5962 • E-ISSN: 1467-6435 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/kykl.12435 |
| OpenAlex | W4406166570 |
| Language | EN |
| Citations received | 1 |
| References cited | 84 |
Corruption undermines the fiscal agreement between governments and taxpayers, thereby reducing the motivation to fulfill tax obligations and leading to a rise in dishonest behavior among citizens. To examine the effects of corruption, this study utilizes the locally observed corruption question, which provides a new measure of corruption at the local level, in contrast to corruption measures offered by the typical national corruption perception question. Employing a multilevel hierarchical mixed‐effect modeling approach, the analysis reveals that locally observed corruption substantially diminishes tax morale, a metric that assesses individuals' willingness not to cheat on taxes. Additionally, this paper identifies various factors that mediate the effects of corruption, including fairness in the tax system, ethnic diversity, and public policies. Furthermore, the study conducts several hypothesis tests to eliminate potential alternative explanations, such as the influence of peers and reduced expected costs of cheating resulting from exposed corruption
Economics · Language change · Monetary economics · Public economics · Corporate Taxation and Avoidance · Islamic Finance and Banking Studies · Taxation and Compliance Studies
Behavioral Taxation
Tax Compliance and Tax Morale
Kant
Tax morale and direct democracy
What Do Corruption Indices Measure?
Policies Designed for Self-Interested Citizens May Undermine "The Moral Sentiments"
Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota
Incentives and Prosocial Behavior
Optimism and economic choice☆
Linguistic Diversity and Redistribution
The behavioralist as tax collector
Tax Evasion and Inequality
Corruption perceptions vs. corruption reality
The impact of outcome orientation and justice concerns on tax compliance
Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information
Speaking to Theorists and Searching for Facts
Trust breeds trust
Corruption and Confidence in Public Institutions
Income tax evasion
A Practitioner’s Guide to Cluster-Robust Inference
Perception vs. experience
Chapter 23 Strong reciprocity and the welfare state
Ethnic and Cultural Diversity by Country
The Logic of Collective Action
Proposal for a New Measure of Corruption, Illustrated With Italian Data
Who Must Pay Bribes and How Much? Evidence from a Cross Section of Firms
Corruption, institutions, and economic development
Robust Inference With Multiway Clustering
Tax morale and institutional theory
Experience versus perception of corruption
Tax Morale, Rule-Governed Behaviour and Trust
Immigration and preferences for redistribution in Europe
Tax morale, Eastern Europe and European enlargement
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Conditional corruption
The impact of tax morale and institutional quality on the shadow economy
Reciprocal relationships in tax compliance decisions
Local autonomy, tax morale, and the shadow economy
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Corruption, Norms, and Legal Enforcement
A Constitution for Knaves Crowds out Civic Virtues
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Macroeconomic Constraints, Economic Efficiency and Ethics
The Fiscal Contract
Do corruption measures have a perception problem? Assessing the relationship between experiences and perceptions of corruption among citizens and experts
Opting Out of the Social Contract
Trust and Taxpaying
Tax Compliance as the Result of a Psychological Tax Contract
Tax morale and conditional cooperation
The importance of faith
Public Goods and Ethnic Divisions
Taxing across Borders
Tax Morale
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 1 |