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Fiscal transparency and tax ethics: does better information lead to greater compliance?
Journal of Policy Modeling ( IF 2.727 ) Pub Date : 2020-08-21 , DOI: 10.1016/j.jpolmod.2020.06.003
Salvatore Capasso , Lorenzo Cicatiello , Elina De Simone , Giuseppe Lucio Gaeta , Paulo Reis Mourão

By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.



中文翻译:

财政透明度和税务道德:更好的信息是否会导致更高的合规性?

通过依赖 WVS 数据并使用多级混合建模,本文检验了以下假设:获取更多有关政府财政账户和金融交易的信息流会增加公民的纳税意愿。通过支持这一假设,我们的分析表明,在更多信息存在的情况下,政府与纳税人之间的隐性契约表现出较不严格的激励和参与约束,并导致部分契约,即税收士气得到提高。这一发现支持财政透明度政策的实施,讨论了其可能的设计。

更新日期:2020-08-21
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