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As part of its work on tax morale, the Organisation for Economic Co-operation and Development (OECD) is consulting on its forthcoming publication What’s driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.
The report, expected to be published later in 2019, updates the 2013 OECD research on tax morale among individuals (tinyurl.com/oecd2013doc). In addition, a new business section uses OECD tax certainty data to consider tax morale among businesses operating in developing countries. The publication identifies several socio-economic and institutional factors that influence tax morale in individuals, such as age, gender, education, and level of trust in government.
The OECD is focusing on tax morale as a way to understand and respond to the challenges and opportunities for improving domestic resource mobilisation in developing countries.
Comments should be emailed to TaxandDevelopment@oecd.org by 10 May.
