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    Tax morale and pro-social behaviour: evidence from a Palestinian survey

    Andriani, Luca (2012) Tax morale and pro-social behaviour: evidence from a Palestinian survey. Working Paper. Economic Research Forum, Giza, Egypt.

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    Abstract

    The Palestinian context is missing in the tax morale literature. Hence, in this paper we consider public spirit and associational activity two major expressions of pro-social behavior and we estimate their impact on Palestinians’ t ax morale (intrinsic motivation to pay taxes). The empirical analysis uses a unique dataset based on a survey conducted by the Palestine Economic Policy Research Institute in 2007 in the West Bank and Gaza Strip. By using a bivariate probit model, we find that tax morale increases with public spirit but it is lower among Palestinians involved in associational activities. Predicted conditional probabilities indicate that public spirit has more impact when the respondent has low confidence in the institutions and in the rule of law. Finally, more public spirit is required for a self-employed worker in order to deal with tax compliance than for a worker in the public sector, unless the worker in the public sector has lower confidence in the institutions and in the rule of law than the self-employed worker.

    Metadata

    Item Type: Monograph (Working Paper)
    Additional Information: WP 712
    Keyword(s) / Subject(s): Tax Morale, Tax Evasion, Palestinian Territories, Public Spirit, Bivariate Probit
    School: Birkbeck Schools and Departments > School of Business, Economics & Informatics > Management
    Research Centre: Innovation Management Research, Birkbeck Centre for, Corporate Governance and Ethics, London Centre for
    Depositing User: Administrator
    Date Deposited: 05 Jun 2013 11:37
    Last Modified: 12 Dec 2016 13:52
    URI: http://eprints.bbk.ac.uk/id/eprint/7243

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