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1. Trust and power as determinants of tax compliance across 44 nations

Author

Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón-García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağış, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, and Zukauskas, Sarunas

Published
2019
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4. Trust and power as determinants of tax compliance across 44 nations

Author

Department of Management, American University in Cairo, University of Hong Kong Seed Funding Programme, János Bolyai Research Scholarship of the Hungarian Academy of Sciences, Conselho Nacional de Desenvolvimento Científico e Tecnológico, Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağ ı ş, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, Zukauskas, Sarunas, Department of Management, American University in Cairo, University of Hong Kong Seed Funding Programme, János Bolyai Research Scholarship of the Hungarian Academy of Sciences, Conselho Nacional de Desenvolvimento Científico e Tecnológico, Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağ ı ş, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, and Zukauskas, Sarunas

Abstract

peer-reviewed, The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection., ACCEPTED, peer-reviewed

Published
2021

5. Tax research in South Africa

Author

Ebrahim, Amina, Gcabo, Rebone, Khumalo, Lillian, and Pirttilä, Jukka

Subjects
South Africa, literature, ddc:330, tax administrative data, H20, taxation, tax incidence
Abstract

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research. Replications of earlier studies conducted using older South African data or from elsewhere, are also considered in this context. We present our thoughts on gaps in the literature and make some recommendations on future research possibilities.

Published
2019

6. Modelling value-added tax (VAT) in South Africa: Assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system

Author

Gcabo, Rebone, Moche, Boitumelo, Steyn, Wynnona, Moahlodi, Boikhutso, Pirttilä, Jukka, Noble, Michael, Wright, Gemma Clare, Barnes, Helen, and Masekesa, Faith

Subjects
South Africa, value-added tax, H23, poverty, ddc:330, microsimulation, H53, redistribution
Abstract

Using SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not increase overall, the poorest still saw a reduction in their purchasing power, as many of those in the lowest decile do not receive any social benefits. The paper then explores the consequences of eliminating zero-rating in VAT and using the generated revenues to finance new social benefits. The results suggest that a policy package of a uniform VAT and an expanded set of social benefits would lead to reduced poverty and inequality in comparison to the current practice of zero rating of some consumption goods in the VAT. The findings demonstrate the superiority of using direct taxes and benefits as opposed to provisions in indirect taxes in achieving redistribution.

Published
2019

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